Orders by Appellate Authority for Advance Ruling

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Sl. NO. State/UT Name of Applicant Brief of Order-in-Appeal (OIA) Appeal Order No. & Date View AAR Order No. & Date, against which Appeal has been filed.
05 Karnataka Sairam Gopalkrishna Bhat. We dismiss the appeal filed by the appellant Sri. Sairam Gopalkrishna Bhat, No. 401, Dwarkemayee Building, 16th cross, Jnanabharathi 2nd Block, Nagadevanahalli, Bengaluru - 560056, on grounds of time limitation. KAR/AAAR/05/2022 dated 25-08-2022 Viewpdficon KAR/ADRG 03/2022 Dated: 21/01/2022
04 Karnataka Teamlease Education Foundation. We uphold the order No. KAR ADRG 07/2022 dated 08/03/2022 passed by the advance ruling authority and the appeal filed by the Appellant M/s. Teamlease Education Foundation, stands dismissed on all accounts. KAR/AAAR/04/2022 dated 06-07-2022 Viewpdficon KAR/ADRG 07/2022 Dated: 08/03/2022
03 Karnataka Bharatiya Reserve Bank Note Mudran Pvt Ltd. We modify the order No. KAR ADRG 06/2022 dated 8th March 2022 passed by the Advance Ruling Authority as follows:
The question "Whether ITC can be claimed on common services which are utilized for both taxable as well as exempted supplies?" is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGSST Act.
We uphold the findings of the Authority for Advance Ruling with respect to questios 2 and 3 of their application and hold that they are not questions on which an advance ruling can be given.
The appeal filed by the Appellant, M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd, is disposed off on the above terms..
KAR/AAAR/03/2022 dated 06-07-2022 Viewpdficon KAR/ADRG/06/2022 Dated: 08/03/2022
02 Karnataka Time Technoplast Ltd. We uphold the order No. KAR ADRG 54/2021 dated 29/10/2021 passed by the advance ruling authority and the appeal filed by the Appellant M/s. Time Technoplast Ltd, stands dismissed on all accounts. KAR/AAAR/02/2022 dated 04-03-2021 Viewpdficon KAR/ADRG/54/2021 Dated: 29/10/2021
01 Karnataka Workplace Options India Pvt Ltd. We uphold the order No. KAR ADRG 52/2021 dated 29/10/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Workplace Options India Pvt Ltd, stands dismissed on all accounts. KAR/AAAR/01/2022 dated 04-03-2021 Viewpdficon KAR/ADRG/ 52/2021 Dated: 29/10/2021