Appellate Orders

Sr. No. Name of the Applicant States/UT Appeal Order No. & Date Brief of Order ­in ­Appeal (OIA) Download AR Order No. and Date, against which Appeal has been filed
311 M/s Halliburton Offshore Services Inc (Drill Bits) Andhra Pradesh AAAR/AP/05(GST)/2020 dated 28.09.2020

The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling.

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AAR No.07/AP/GST/2020 dated: 25.02.2020
312 M/s Master Minds Andhra Pradesh AAAR/AP/04(GST)/2020 dated 28.09.2020

The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling.

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AAR No.08/AP/GST/2020 dated:05.03.2020
313 M/s Ushabala Chits Private Limited Andhra Pradesh AAAR/AP/03(GST)/2020 dated 21.09.2020

The rulings of the Authority for Advance Ruling vide their order No. AARNo.13/AP/GST/2020 dated 05.05.2020 stands modified.

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AAR No.13/AP/GST/2020 dated:05.05.2020
314 M/s DKV Enterprises Private Limited Andhra Pradesh AAAR/AP/02(GST)/2020 dated 31.08.2020

Request was made by the appellant to remand back the case to its original authority in light of the recent developments in the subject case, referring to a judgment in case of IBM India Pvt Ltd. v.s Commissioner of Central Excise & State Taxes., Bangalore-LTU, reported in 34 GSTL page 436. Consequent upon the request of the appellant, the authority remanded the case back to its original Authority to examine afresh and dispose accordingly.

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AAR No.04/AP/GST/2020 dated:24.02.2020
315 The Superintendent of Central Tax, Central GST, Range-Ravulapalem, Rajamahendravaram, Andhra Pradesh Andhra Pradesh AAAR/AP/01(GST)/2020 dated 07.07.2020

The order of the Authority for Advance (AAR), Andhra Pradesh in case of M/s Vinayaka Constructions is upheld on merit.

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AAR No.37/AP/GST/2019 dated: 12.12.2019
316 M/s Southern Power Distribution Company of Andhra Pradesh Limited Andhra Pradesh AAAR/AP/05(GST)/2019 dated 11.12.2019

The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

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AAR/AP/22(GST)/2019 dated 08.07.2019
317 M/s Sri Chakra Milk Products LLP Andhra Pradesh AAAR/AP/04(GST)/2019 dated 09.12.2019

The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

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AAR/AP/27(GST)/2018 dated 15.07.2019
318 M/s Vijai Electricals Limited Andhra Pradesh AAAR/AP/03(GST)/2019 dated 24.04.2019

Uphold the decision of the Authority for Advance Ruling, A.P confirming that the work contracts service rendered by M/s Vijai Electricals (the appellant) to APEPDCL is not eligible for concessional rate of tax 12% as per serial no. 3 of entry no.vi (a) of notification no. 24/2017 Central Tax (Rate) dated 21-09-2017.

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AAR/AP/29(GST)/2018 dated 19.12.2018
319 M/s Jayalakshmi Tobacco Company Andhra Pradesh AAAR/AP/02(GST)/2019 dated 12.04.2019

M/s. Jayalakshmi Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their application for Advance Ruling as withdrawn.

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AAR/AP/03(GST)/2018 dated 08.06.2018
320 M/s Divisional Forest Officer, Lodging Division, Chintur,East Godawari District, A.P. Andhra Pradesh AAAR/AP/01(GST)/2019 dated 12.04.2019

The Appellate Authority for Advance Ruling after thorough examination of the facts presented and procedural lapses noticed reject the appeal without going into the merits of the case.

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AAR/AP/30(GST)/20118 dated 28.12.2018