| 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 Kalyan Jewellers India Limited | Tamil Nadu | TN/AAAR/11/2021(AR) DATED 30.03.2021 | The Order of the Advance Ruling Authority is modified to the extent that the time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. |
|
Order No. 52/ARA/2019 dated 25.11.2019 |
| 372 | M/s ICU Medical India LLP | Tamil Nadu | TN/AAAR/10/2021(AR) DATED 10.03.2021 | The Ruling pronounced by the Advance Ruling Authority is modified to the extent that GST is leviable on the reimbursement amount, being advance payment made by the holding company towards the cost incurred for the provision of Software Services supplied by the appellant, as per the Time of Supply provided under Section 13 of CGST/ TNGST Act 2017 and applicable rate is that applicable to the supply of Software Services made by them. |
|
Order No. 23/ARA/2020 dated 04.05.2020 |
| 373 | M/s Kalis Sparkling Water Private Limited | Tamil Nadu | TN/AAAR/09/2021(AR) DATED 10.03.2021 | Advance Ruling Pronounced by AAR upheld. Appeal Dismissed |
|
Order No. 48/ARA/2019 dated 17.10.2019 |
| 374 | M/s Sumeet Facilities Limited | Tamil Nadu | TN/AAAR/08/2021(AR) DATED 05.03.2021 | Advance Ruling Pronounced by AAR upheld. Appeal Dismissed |
|
Order No. 36/ARA/2020 dated 03.11.2020 |
| 375 | M/s Erode Infrastructures Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed | Tamil Nadu | TN/AAAR/07/2021(AR) DATED 05.03.2021 | Advance Ruling Pronounced by AAR upheld. Appeal Dismissed. |
|
Order No. 31/ARA/2020 dated12.05.2020 |
| 376 | Tvl. Padmavathi Hospitality & Facilities Management Service | Tamil Nadu | TN/AAAR/06/2021(AR) DATED 05.03.2021 | Advance Ruling Pronounced by AAR upheld. Appeal Dismissed |
|
Order No. 01/ARA/2020 dated 31.01.2020 |
| 377 | 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. |
|
Order No. 26/ARA/2020 dated 12.05.2020 |
| 378 | 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 |
|
Order No. 08/AAR/2019 dated 22.01.2019 |
| 379 | 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. |
|
Order No. 34/ARA/2020 dated 21.10.2020 |
| 380 | 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 |
|
Order No. 24/ARA/2020 dated 04.05.2020 |
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