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No records
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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 |
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2 |
Maharashtra |
JSW Energy Limited |
The processing undertaken by a person on the goods belonging to another registered person qualifies as job work even if it amounts to manufacture provided all the requirements under the CGST/MGST Act in this behalf, are met with. The transaction between the Appellant and M/s JSL does not qualify for Job Work under Section 2(68) and Section 143 of the said Acts. |
None |
MAH/AAAR/SS-RJ/01/2018-19 |
2018-07-02 |
JSW-Order-maharastra1.pdf |
https://GST-ARA-05/2017/B- 08 Mumbai, dt. 05.03.2018 |
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3 |
Maharashtra |
M/s. Hafele India Pvt. Ltd. |
The appellate authority confirmed the ruling pronounced by the Authority for Advance Ruling holding that Caesarstone imported by the Applicant is to be classified under HSN code 6810. |
None |
MAH/AAAR/SS-RJ/02/2018-19 |
2018-08-02 |
hafele-appellate-authority-order1.pdf |
https://GST-ARA-10/2017/B-13 dtd. 20.03.2018 |
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4 |
Maharashtra |
M/s. Kansai Nerolac Paints Ltd. |
The Appellate Authority held that the accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the Appellant under CGST Act 2017, shall not be allowed to be taken as admissible input tax credit. Accordingly the order of AAR stands confirmed in terms of the above order. |
None |
MAH/AAAR/SS-RJ/03/2018-19 |
2018-08-03 |
kansai-nerolac-appellate-authority-order1.pdf |
https://GST-ARA-18/2017/B-25 dtd. 05.04.2018 |
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5 |
Maharashtra |
M/s. CMS Info Systems Ltd. |
The Appellate Authority held that, as the law now stands, Input Tax Credit is not available to CMS Info Systems Limited on purchase of motor vehicles i.e. cash carry vans, which are purchased and used for cash management business and supplied post usage as scrap. |
None |
MAH/AAAR/SS-RJ/04/2018-19 |
2018-08-06 |
CMS-Info-System-Ltd-appellate-authority-order.pdf |
https://GST-ARA-08/2017/B-11 dtd. 19.03.2018 |
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6 |
Maharashtra |
M/s. National Plastics Industries Ltd., Mumbai |
The order of Authority for Advance Ruling holding that PVC floor Mat would fall in the Customs Tariff Heading 3918 attracting GST@18%(9% each of CGST and SGST), is upheld. However, this order is restricted to the types of PVC floor coverings/Mats being manufactured by the Appellant as per the manufacturing process submitted and whose sample was produced before the Authority. |
None |
MAH/AAAR/SS-RJ/06/2018-19 |
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Mah-AAAR-06-2018-19__21-08-18_NPIL_0.pdf |
https://GST-ARA-17/2017/B-23 dtd. 02.04.2018 |
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7 |
Maharashtra |
M/s. Fermi solar Farms Pvt. Ltd. |
The order of Authority for Advance Ruling holding that PVC floor Mat would fall in the Customs Tariff Heading 3918 attracting GST@18%(9% each of CGST and SGST), is upheld. However, this order is restricted to the types of PVC floor coverings/Mats being manufactured by the Appellant as per the manufacturing process submitted and whose sample was produced before the Authority. |
None |
MAH/AAAR/SS-RJ/07/2018-19 |
2018-11-04 |
Fermi-Solar-Order-Scanned1.pdf |
https://GST-ARA-03/2017/B-03 dated 3rd March, 2018 |
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8 |
Maharashtra |
M/s. Giriraj Renewables Private Limited |
The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Genration Plant and the installation thereof) of the Appellant as works contract. |
None |
MAH/AAAR/SS-RJ/08/2018-19 |
2018-11-05 |
Scanned-Giriraj-Renewables-order1.pdf |
https://GST-ARA-01/2017/B-01 dated 17 February, 2018 |
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9 |
Maharashtra |
M/s. Maharashtra State Power Generation Company Limited |
The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Genration Plant and the installation thereof) of the Appellant as works contract. |
None |
MAH/AAAR/SS-RJ/09/2018-19 |
2018-11-11 |
Maharashtra-state-Power-Order1.pdf |
https://GST-ARA-15/2017-18/B-30 dtd. 08.05.2018 |
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10 |
Maharashtra |
M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd. |
The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order and further held on the basis of the available records , that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by appellant against tender shall not qualify as product put up in “Unit Container”, . |
None |
MAH/AAAR/SS-RJ/10/2018-19 |
2018-11-11 |
Ahamadnagar-district-order1.pdf |
https://GST-ARA-21/2017/B-27 dtd. 21.04.2018 |
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