AAR Appellate Orders

Goods & Services Tax

Appellate Orders - Advance Rulings

S. No.	State/UT	Name of Applicant	Brief of Order in Appeal	Favouring	Appeal No.	Order Date	Appellate Order
						Between and
Total: 1
No records
1	Maharashtra	M/s. Aditya Birla Retail Ltd.	In respect of point (i) of Prayer to the grounds of Appeal, the Appellate Authority did not find any infirmity with the ruling given by Authority for Advance Ruling in this behalf for Question No. 1 posed before them.In respect of point (ii) of Prayer to the grounds of Appeal, the appellate authority held that the use or words ‘VALUE’,‘CHOICE’ or‘SUPERIOR’ on the proposed packing, without altering the surrounding environment to take advantage of brand ‘MORE’, would be construed as ‘brand name’ for the purpose of Exemption Notification.	None	MAH/AAAR/SS-RJ/05/2018-19	2018-08-07	Aditya-Birla-Appellate-Authority-Order2.pdf	View

Appellate Authority For Advance Ruling