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
371 M/s Chennai Metro Rail Limited Tamil Nadu TN/AAAR/05/2021(AR) DATED 04.03.2021

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed.

(Size: 2.15 मेगा बाइट)

Order No. 26/ARA/2020 dated 12.05.2020
372 M/s HYT SAM INDIA (JV) Tamil Nadu TN/AAAR/04/2021(AR) DATED 04.03.2021

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

(Size: 4.19 मेगा बाइट)

Order No. 08/AAR/2019 dated 22.01.2019
373 M/s S.A.Safiullah And Co. Tamil Nadu TN/AAAR/03/2021(AR) DATED 12.02.2021

The Appellate Authority ruled that the product of the appellant 'Nizam Pakku' classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.(Ms) No.62 dated 29.06.2017 as amended.

(Size: 4.2 मेगा बाइट)

Order No. 34/ARA/2020 dated 21.10.2020
374 M/s Macro Media Digital Imaging Private Limited Tamil Nadu TN/AAAR/02/2021(AR) DATED 12.02.2021

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

(Size: 4.73 मेगा बाइट)

Order No. 24/ARA/2020 dated 04.05.2020
375 Shapoorji Pallonji and Company Private Limited Tamil Nadu TN/AAAR/01/2021(AR) DATED 25.01.2021

The Appellate Authority has ruled as follows:
1.With regard  to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling is issued under Section 101 of the CGST TNGST Act 2017 because of the difference of opinion between both the Members.
2. On the issue of eligibility of Transitional Credit, we hold that the same is not under the purview of the Advance Ruling.

(Size: 2.88 मेगा बाइट)

Order No. 03/ARA/2020 dated 04.03.2020
376 Kavi Cut Tobacco (Proprietor Arumugam) Tamil Nadu TN/AAAR/03/2020(AR) DATED 29.09.2020

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

(Size: 1.39 मेगा बाइट)

Order No. 16/AAR/2020 dated 20.04.2020
377 Rajesh Rama Varma Tamil Nadu TN/AAAR/02/2020(AR) DATED 18.08.2020

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

(Size: 666.47 किलोबाइट)

Order No. 20/AAR/2020 dated 24.04.2020
378 Specsmakers Opticians Private Limited Tamil Nadu TN/AAAR/09/2019(AR) DATED 13.11.2019

The appellant is eligible to adopt the value as per second proviso to Rule 28 of the CGST/ TNGST Rules 2017, at the time of supply of goods from the State of Tamil Nadu in the terms of the scenario discussed, in as much as the recipient distinct person is eligible for input tax credit as required under the said proviso. 

Order No.27/AAR/2019 dated 03.09.2019
379 Malli Ramalingam Motilal Tamil Nadu TN/AAAR/06/2019(AR) DATED 07.08.2019

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

(Size: 635.38 किलोबाइट)

Order No.12/AAR/2019 dated 13.04.2019
380 M/s Rajiv Gandhi Centre For Aquaculture Tamil Nadu TN/AAAR/05/2019(AR) DATED 26.07.2019

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

(Size: 2.97 मेगा बाइट)

Order No. 09/AAR/2019 dated 30.04.2019