| 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 |
|---|---|---|---|---|---|---|
| 421 | Global Reach Education Services Private Limited | West Bengal | 01/WBAAAR/Appeal/2018 dated 24-07-2018 | The AAAR is in conformity with the ruling rendered by the AAR and the appeal failed. |
|
GST-ARA-15/2017-18/B-30 dtd. 08.05.2018 |
| 422 | Switcing Avo Electro Power Limited | West Bengal | 04/WBAAAR/Appeal/2018 dated 25-07-2018 | The AAAR did not find any infirmity in the ruling rendered by the AAR and the appeal failed. |
|
03/WBAAR/2017-18 dated 21/03/2018 |
| 423 | Sika India Private Limited | West Bengal | 03/WBAAAR/Appeal/2018 dated 26-07-2018 | The AAAR modified the ruling rendered by the AAR to the extent of classification of goods dealt in by the applicant and the appeal succeeded. |
|
01/WBAAR/2018-19 dt. 09/04/2018 |
| 424 | M/s. Worley Services India Pvt. Ltd | Maharashtra | MAH/AAAR/DS-RM/14/2022-23 dated 03.01.2023 | The Maharashtra Appellate Authority for Advance Ruling, hereby, uphold the MAAR Order No. GST-ARA-27/2020-21/B-38 dated 31.03.2022 ( Impugned Order) wherein it has been held that the services provided by the Appellant are neither covered under SI. No. 24(ii) nor under Sl. No. 21(ia) of the Rate Notification. As regards the classification of the impugned services, it is held that the impugned services of project management consultancy services provided the Appellant would merit classification under the SAC 998349 bearing description "Other technical and scientific services nowhere else classified, attracting GST at the rate of 18% (CGST @9% +SGST @9%). |
|
GST-ARA-27/2020-21/B-38 dated 31.03.2022 |
| 425 | Divisional Forest Officer | Uttarakhand | 01/2018-19 Dated 07.09.2018 | The AAAR uphold the decision of the Authority on Advance Ruling for the State of Uttarakhand. |
|
01/2018-19 Dated 20.03.2018 |
| 426 | M/s NBCC (INDIA) Limited, | Delhi | Order No./04/DAAAR/2022-23 dt 20.02.2023 | The Appellate Authority upheld the order passed by Delhi Authority for Advance Ruling of M/s NBCC (India) Ltd. |
|
Order No./07/DAAR/2018 dated 05.10.2018 |
| 427 | Hindustan Coca-Cola Beverages Pvt ltd. | Gujarat | GUJ/GAAAR/ APPEAL/2019/5 dtd. 23/7/2019 | The Gujarat Appellate Authority for Advance Ruling modify the advance ruling order by holding that the product ‘Fanta Fruity Orange’ manufactured and supplied by Hindustan Coca-Cola Beverages Pvt ltd is classifiable under sub heading 2202 10 and GST rate of 28% and GST compensation Cess rate of 12% are applicable to the said product. |
|
GUJ/GAAR/ R/7/2019 30/3/19 |
| 428 | M/s. Shreeji Earth Movers | Gujarat | GUJ/GAAAR/APPEAL/2023/02 dt.29.03.2023 | Appellate Authority has rejected the appeal filed by the appellant and uphold the Advance Ruling no. Guj/GAAR/R/43/2021 dt. 11.08.2021 |
|
GUJ/GAAR/R/43/2021 Dated 11.08.2021 |
| 429 | National Dairy Development Board | Gujarat | GUJ/GAAAR/ APPEAL/2019/4 dtd. 29/6/2019 | Member (Central) held that in absence of sufficient information, it cannot be determined whether M/s. NDDB is ‘Governmental Authority’. It is also held that exemption in not admissible to M/s NDDB for providing services of “Renting of Immovable property” Member (State) agreed with findings on first issue. As regarding second issue, it is held that it is not subject matter in this appeal hence the same can’t be decided in this appeal. |
|
GUJ/GAAR/ R/2019/2 22/2/19 |
| 430 | M/s. Sankalp Facilities and Management Services Pvt. Ltd. | Gujarat | GUJ/GAAAR/APPEAL/2023/03 dt. 29.03.2023 | Appellate Authority has rejected the appeal filed by the appellant and uphold the Advance Ruling no Guj/GAAR/R/51/2021 dt. 06.09.2021 |
|
GUJ/GAAR/R/51/2021 Dated 06.09.21 |
