Orders by Appellate Authority for Advance Ruling

Sl. NO.


Name of Applicant

Brief of Order-in-Appeal (OIA)

Appeal Order No. & Date


AAR Order No. & Date, against which Appeal has been filed.

02 Karnataka Giriraj Renewables Private ltd. The AAAR modified the ruling rendered by the AAR to the extent of supply of the PV module is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the supply of Services,Errection, Installation and Commissioning of the solar Power Plant. The tax laibility on this portion of the contract in question (other than PV Module) which is treated as "composite supply" where in the rate applicable to the dominant nature of the supply will prevail. KAR/AAAR/Appeal-02/2018 dated 05-09-2018 View KAR/AAR-01/2018 dated 21-03-2018
01 Karnataka Tathagat Heart Care Centre The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 of GST is leviable on the rent paid /payable for the premises taken on lease. KAR/AAAR/Appeal-01/2018 dated 05-09-2018 View KAR/AAR-04/2018 dated 21-03-2018