Appellate Orders

Rectification Order has been issued by the AAAR.

Appellate Authority rejected the appeal filed by M/s. Myntra Designs Pvt Ltd and uphold the Advance Ruling No.KAR ADRG 33/2022 dated 14-09-2022 while modifying the findings in the manner discussed in this order.

The Maharashtra Appellate Authority for Advance Ruling, hereby, set aside the Advance Ruling No. GST-ARA-93/2019-20/B-I10 dated 10.12.2021, passed by the MAAR and hold as under: () that the Appellant are not required to pay GST under RCM on the impugned services of renting of immovable property services received from SEEPZ SEZ for carry ing out the authorised operation in SEZ subject to furnishing of LUT or bond as a deemed supplier of such services; i) that the Appellant are not required to pay GST under RCM on any other services received from the suppliers located in DTA for carrying out the authorized operation in SEZ subject to furnishing of LUT or bond as a deemed supplier of such services.

The Maharashtra Appellate Authority for Advance Ruling, hereby, modified the Advance Ruling Order No. GST-ARA-22/2020-21/B-36 dated 29.03.2022 by holding that the impugned transaction between appellant and overseas customer is supply of goods.

The Maharashtra appellate authority find that the appeal filed by the appellant is allowed and second order of ARA (Maharashtra Advance Ruling No GST-ARA-80/2019 20/B-25 dt 18.02.2022) is modified accordingly. The supply under the contract from 1.4.2019 to12.2021 are held as falling under entry at serial number 3(vi)(a) of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and accordingly taxable at 6% under CGST and 6 % uider SGST or 12% under IGST Act.

The order passed by the lower authority is upheld.

The order passed by the lower authority is upheld.

The ruling of the lower authority is upheld.

Appellate Tribunal modified the order of Tamil Nadu Advance Ruling Authority in the matter as under:The execution of works contract service for construction of residential quarters exclusively meant for the employees of NPCIL at Anuvijay township by the appellant is covered under entry Sl.No.3(vi) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 and the corresponding SGST Notification for the period upto 31.12.2021.

1. Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory?
2. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the Applicant (employer)?