Goods & Services Tax
Appellate Orders - Advance Rulings

Appellate Authority For Advance Ruling

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