Appellate Orders

No infirmity was found in the order passed by the WBAAR and the appeal failed.

Appellate Authority has rejected the appeal filed by the appellant against the Advance Ruling no. Guj/GAAR /R/44/2021 dt. 11.08.2021.

The order of WBAAR is modified in respect of rate of tax applicable in case of supply of food at events organized by the appellant in the club premises. No other infirmity in the order passed by the WBAAR was found.

Appellate Authority has rejected the appeal filed by the appellant and uphold the Advance Ruling  no. GUJ/GAAR/R/37/2021 dt. 30.07.2021 except in respect of roof solar plant wherein in paragraph 18.1 to 18.4 it is held that ITC is admissible on roof solar plant.

No infirmity was found in the order passed by the WBAAR and the appeal failed.

The appeal of the applicant was remanded to AAR, Punjab to re-examine whether the application of the appellant is covered under sub-section (2) of Section 97 of the CGST Act,2017 or otherwise and pass an order on its maintainability

The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law. 

1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017?
2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in sl. no. 3 of Notification No. 12/2017 – Central Tax (Rate) or sl. no. 3 of Notification No.09/2017 – IGST (Rate)?
3. Whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under reverse charge mechanism considering Notification no. 13/2017-Central tax (Rate) dated 28-06-2017?
4. Whether AJL is required to be registered as a deductor under GST as per the provision of Section 24 of the CGST Act?

        If AJL does not qualify to be  local  authority  under  Central  Goods  and Services Tax Act, 2017 in Part A, can be it construed  to  be  a  government entity or a governmental authority?

The order issued by the original authority for advance ruling is set aside. The appellant can avail Input tax credit of the full GST charged on the undiscounted supply invoice of goods/services by their suplliers. A proportionate reversal of the credit is not required to be done by them in case of a post purchase discount given by the supplier to them throught the C2FO platform, in the circumstances mentioned by the applellant. This is subject to their fulfilling the other conditions stipulated by law and that the GST paid by them for the said goods/services is not reversed or reimbursed/ re-credited etc to them in any manner by the supplier or on his behalf after the credit has been availed by the appellant. The ruling is limited to cases where a post purchase discount is extended by the supplier of goods or services to the appellant on account of their registering in the interactive automated data exchange arrangement setup by C2FO India LLP, which is the subject matter of this advance ruling. 

The Advance Ruling given vide HAAR Order No. HAR/HAAR/R/2018-19 /04 dated 11.07.2018 passed by the Haryana State Authority for Advance Ruling in re: M/s YKK India Private Limited, Plot No. 699, Sector-2, Plot No. 122, Sector-6, HSIIDC, Growth Centre Bawal, District-Rewari, Haryana is modified.