Appellate Orders

The AAR has given the ruling on services provided by DCA by way of extending short term loans to the buyer (recipient) and not to the principal. Even if we read the above mentioned Office Memorandum, it has clarified the short term loan given by broker to the client i.e. to the principal. Therefore, the said Office Memorandum is not applicable to the present case.  Accordingly, the appeal is dismissed.

(i)  M/s. R.B. Construction Co. (GSTIN 24AADFR42887MZS) is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

(ii).In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.

Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold.

The products ‘Marigold Butterfly Bridal’ with watch and similar jewellery products containing watch classifiable under Heading 9101.

Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by the appellant. The supplies made by applicant, a SEZ co-developer from non-processing zone of SEZ to client located in SEZ for authorized operation will be treated zero rated supplies he is liable to pay GST on services from their hotel located in non-processing Zone of SEZ to the client located outside the SEZ.

Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by M/S Omnisoft Technology Pvt ltd. The activity provided by UCMAS using abacus does not qualify for exemption from the payment of goods and services tax.

The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the activities carried out by them would fall under the definition of business as defined under the Section 2(17) of the CGST Act, 201, and accordingly, they are liable for registration under the provisions of the CGST Act, 2017 and the MGST Act, 2017. The Appellate Authority further observed that the sale of spiritual products which are incidental and ancillary to main charitable object of the appellant can be said to be business as defined under Section 2(17) of the CGST Act, 2017.

The Appellate Authority for Advance Ruling modify the ruling given by the Advance Ruling Authority by observing that Automatic Identification System (AIS), NAVTEX, and SART are covered by Sr. 252 of Notification No. 1/2017 -C.T. (Rate). 

The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by holding that  the supply of goods and services by the Appellant to the Director of Education (S & HS) qualifies for exemption in term of the Entry No. 72 of the Notification No. 12/2017 -C.T. (Rate).

Advance Ruling pronounced by the WBAAR is confirmed

(I) Annuity payment is exempted from GST  in terms of Entry No.23A of the Notification No.12/2017-Central Tax (Rate) Dt.28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available (II) Full ITC of the GST paid on Input & Input services used in the O&M phase is available.