Appellate Orders

Appeal by the party is rejected.
It was held that the work undertaken by the appellant of AVVNL is an original work which is incidental or meant predominant for use of commerce, Industry or any other  business or profession. It was held that work of AVVNL undertaken by the appellants not covered under Entry No. 3 (iv) (a) of the Notification No. 11/2017 (as amended)

Seeking an appeal against Advance Ruling passed by AAR, Odisha on the applicability and benefit/exemption w.r.t Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Entry No. 72 of Notification bearing SRO No. 306/2017-Finance Department, Govt. of Odisha to the services provided by them under the category of Information and Communication Technology (ICT) @ School Project. The AAR, while giving its ruling had mentioned that the activities of the applicant by way of supply of goods and services under the ICT project are not covered under Entry 72 of the above mentioned notification, hence not entitled for benefit of exemption from GST. Advance Ruling pronounced by the AAR, Odisha was upheld and the appeal stands rejected.

* The Member(SGST) has upheld the order of the AAR.

* The Member (CGST) has set aside the order of the AAR in favor of the Appellant. 

* Therefore, as per Section 101(3) of the CGST Act, 2017 it shall be deemed that no advance Ruling can be issued in respect of the question under the Appeal.  

Commercial training and coaching services, being the principal supply will be liable to GST at the rate applicable for the principal supply. In respect of Hostel Fees, Sale of text books to the students qualifies to be categorized as a composite supply as defined in S. 2(30) of the GST Act, 2017

If the conditions prescribed for "Pure Agent" in Rule33 of the CGSTRules, 2017 are satisfied in respect of the amount collected as examination fees/otherfees by the appellant from the students enrolled with them, then such amount can be excluded from the value of taxable supply.
The coaching/training provided by the appellant to their students along with hostel facility qualifies to be categorized as a composite supply as defined in Section2(30) of   the CGSTAct, 2017. As per Section 8(a)of the CGST/SGST Act,2017, the entire supply is to be treated as falling under "SAC­9992­999293­ Commercial training   and coaching   services "being the principal supply and will   be liable to GST at the rate applicable for the principal supply

PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)

The Appellate Authority Allow the Appeal filed by the Principal Commissioner of Central Tax, Bangalore West Commissioner-ate and set aside the ruling give by the Authority for Advance Ruling in KAR ADRG 37/2020 dated 22-05-2020 with regard to the classification of the Type-3 test. The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service.  The appeal filed by the Department is disposed off on the above terms.

The Appellate Authority for advance ruling dismiss the appeal filed by M/s NMDC Limited, Admin Building, Donimalai Township, Donimalai, Sandur, Ballari District 583118 on the ground that it is not maintainable.

The Appellate Authority set aside the ruling No.KAR ADRG 49/2020 dated: 13.10.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:

"Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 - Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(via) of Notification No.11/2017 CT)R) dated 28th June 2017 as amended is applicable to the instant case."

The Appellate Authority dismiss the appeal filed by M/s Durga Projects & Infrastructure Private Limited, No.125/1-8, GK Arcade, T.Mariyappa Road, 1st Block, Jayanagar, Bangalore-560011 against the ROM Order No.KAR/ROM 03/2020 dated 11th September 2020 on the ground that it is maintainable.