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.
31 Karnataka Tirumala Milk Products Pvt Ltd. The Appellate Authority Dismiss the Appeal filed by M/s Tirumala Milk Products Pvt Ltd., 4BC 301, The Summit, 3rd Floor, 3rd Main, 4th "B" Cross, Kasturi Nagar East, Ramamurthy Nagar, Bangalore-560016 on the ground that it is not maintainable. KAR/AAAR/Appeal-8/2020-21 dated 22-12-2020 Viewpdficon NO.KAR.ADRG 43/2020 dated 02-09-2020
30 Karnataka NCS Pearson Inc. The Appellate Authority Allow the Appeal filed by the Principal Commissioner of Central Tax, Bangalore West Commissionerate and set aside the ruling give by the Authority for Advance Ruling in KAR ADRG 37/2020 dated 22-05-2020 with regard to the classification of the Type-3 test. The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service. The appeal filed by the Department is disposed off on the above terms. KAR/AAAR/Appeal-7/2020-21 dated 13-11-2020 Viewpdficon NO.KAR.ADRG 37/2020 dated 22-05-2020
29 Karnataka BIOCON LTD. The Appellate Authority Set aside order passed by the Advance Ruling Authority vide No.KAR ADRG 31/2020 dated 4th May 2020 as follows: "The sale of Micafunign Sodium by the DTA unit of the Appellant is covered under Serial No.114 of Entry No.180 of the Rate Notification No.01/2017 IT (R) / CT (R) and therefore, is leviable to GST at the rate of 5%. KAR/AAAR/Appeal-6/2020-21 dated 21-10-2020 Viewpdficon NO.KAR.ADRG 31/2020 dated 04-05-2020
28 Karnataka Macro Media Digital Imaging Pvt Ltd. The appellate authority for advance ruling set aside the ruling no NO.KAR ADRG 06/2020 dated 17/02/2020 passed by the Advance Ruling Authority and answer the questions of the Appellant as follows: (i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods. (ii) The trade advertisements printed and supplied by the appellant is classifiable under Chapter Heading 4911 10 of the Customs Tariff Act and attracts GST rate of 12% in case of inter-state supplies and 6% CGST and 6% SGST in case of Intra state supplies vide Sl.No132 of Schedule II to Notification No. 1/2017-IT (Rate) & 1/2017-CT (Rate) both dated 28.06.2017 respectively. (iii) Not applicable since the transaction is held to be a supply of goods. KAR/AAAR/Appeal-5/2020-21 dated 28-09-2020 Viewpdficon NO.KAR.ADRG 06/2020 dated 17-02-2020
27 Karnataka Karnataka State Electronics Development Corporation Limited. The appellate authority for advance ruling set aside the advance ruling No KAR ADRG 07/2020 dated 10-03-2020. And answer the questions raised in the original application as follows:
i. The street lighting activity under the Energy Performance Contract dated 05-12-2016 is considered as a composite supply of goods and services with the supply of service being the predominant supply. The service is classified under Heading 999112.
ii. The rate of tax applicable on the above supply is 9% CGST and 9% SGST as per entry Sl.No 29 of Notification No 11/2017 CT (R) dated 28-06-2017. The Appellant is not eligible for the benefit of exemption under entry 3 or 3A of exemption Notification No 12/2017 CT (R) dated 28-06-2017.
iii. The time of supply of services is the earliest of the following dates:
a) Date of issue of the invoice to TMC along with the Energy savings report; or
b) Date on which the payment is entered in the books of account of the supplier; or
c) Date on which the payment is credited to his bank account.
iv. The time of supply of goods is not relevant as the transaction is held to be a supply of service. .
KAR/AAAR/Appeal-4/2020-21 dated 27-09-2020 Viewpdficon NO.KAR.ADRG 07/2020 dated 10-03-2020
Rectification order passed under section 102 of the GST Act 2017 pertains to Karnataka State Electronics Development Corporation Limited. KAR/AAAR/ROM-01/2021 dated 08-03-2021 Viewpdficon
26 Karnataka NMDC Limited. The Appellate Authority for advance ruling dismiss the appeal filed by M/s NMDC Limited, Admin Building, Donimalai Township, Donimalai, Sandur, Ballari District 583118 on the ground that it is not maintainable. KAR/AAAR/Appeal-3/2020-21 dated 21-09-2020 Viewpdficon Rectification of mistake order (ROM) dated 23-03-2020
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NO.KAR.ADRG 69/2020 dated 21-09-2020
25 Karnataka ID Fresh Food (India)Pvt. Ltd. The appellate authority for advance ruling dismiss the appeal filed by appeallant on all counts.The order No KAR ADRG 38/2020 dated 22.05.2020 passed by the Authority for Advance Ruling is declared voidab initio as it is vitiated by the process of suppression of material facts. However the authority do not give a ruling on the issue of classification of Parota since the matter is pending in a proceeding under this Act. KAR/AAAR/Appeal-2/2020-21 dated 21-09-2020 Viewpdficon NO.KAR.ADRG 38 /2020 dated 22-05-2020
24 Karnataka Taghar Vasudeva Ambrish The appellate authority for advance ruling uphold the ruling passed under section 101 of the CGST/KGST Act 2017 vide NO.KAR ADRG 17/2020 dated 23-03-2020 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-01/2020-21 dated 31-08-2020 Viewpdficon NO KAR/ADRG 17/2020 dated: 23 Mar 2020
23 Karnataka The NurseryMen Co-Operative Society The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 81/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-20/2020-21 dated 04-05-2020 Viewpdficon NO KAR/ADRG 88/2019 dated: 26 Sept 2019
22 Karnataka Maarq Spaces Private Limited The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 119/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-19/2020-21 dated 04-05-2020 Viewpdficon NO.KAR.ADRG 119 /2019 dated 30-09-2019
21 Karnataka Tata Coffee Limited The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 99/2019 dated27-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-18/2019-20 dated 19-03-2020 Viewpdficon NO.KAR.ADRG 99 /2019 dated 27-09-2019
20 Karnataka Wework India Management Private Limited The appellate authority for advance ruling set aside the portion of the Advance Ruling order No KAR ADRG 106/2019 dated 30th September 2019 which deals with the eligibility of input tax credit on detachable sliding and stackable glass partitions. The appellate authority for advance ruling answer the question in appeal as follows:
“Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.”
KAR/AAAR/Appeal-17/2019-20 dated06-03-2020 Viewpdficon NO.KAR.ADRG 106 /2019 dated 30-09-2019
19 Karnataka Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 102/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-16/2019-20 dated 02-03-2020 Viewpdficon NO.KAR.ADRG 102 /2019 dated 30-09-2019
18 Karnataka The Deputy Conservator of Forests The appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation. KAR/AAAR/Appeal-15/2019-20 dated03-03-2020 Viewpdficon NO.KAR.ADRG 20/2019 dated 26-08-2019
17 Karnataka Karnataka Food & Civil SuppliesCorporation The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 112/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-
14-I/2019-20 dated 28-02-2020
Viewpdficon NO.KAR.ADRG 112/2019 dated 30-09-2019
16 Karnataka Sri DMS Hospitality Private Limited The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 86/2019 dated 25-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-
14-H/2019-20 dated 23-02-2020
Viewpdficon NO.KAR.ADRG 86/2019 dated 25-09-2019
15 Karnataka Rajendran Santhosh The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 64/2019 dated 20-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-
14-G/2019-20 dated 18-02-2020
Viewpdficon NO.KAR.ADRG 64/2019 dated 20-09-2019
14 Karnataka Manipal Energy & Infratech Ltd The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 111/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-
14-F/2019-20 dated 17-02-2020
Viewpdficon NO.KAR.ADRG 111/2019 dated 30-09-2019
13 Karnataka Ascendas Services (India) Pvt.Ltd The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 114/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-
14-E/2019-20 dated 14-02-2020
Viewpdficon NO.KAR.ADRG 114/2019 dated 30-09-2019
12 Karnataka Informatics Publishing Ltd The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide KAR/ADRG 74/2019 Dated: 23rd Sept 2019 i.e. Appellant appeal is allowed. The question on which the ruling has been sought for is answered as below: The supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under sub-item (v) of item (b) of serial no.66 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.2/2018- Central Tax (Rate) dated 25.01.2018. KAR/AAAR/Appeal-
14-D/2019-20 dated 10-02-2020
Viewpdficon NO.KAR.ADRG 74/2019 dated 23-09-2019
11 Karnataka Cartus India Private Ltd The appellate authority has modified the Advance Ruling Order No KAR/ADRG 92/2019 dated 27th Sept 2019 as follows: The package of bundled services supplied by the appellant for a single price in terms of the RSA and SOW, is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the taxability of the mixed supply will be determined in terms of Section 8 (b) of the said Act. The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above. The observations made by the Lower Authority in the impugned order to the effect that the service provided by the appellant is covered under the definition of “intermediary’ is expunged as being beyond the mandate of the Authority in the instant case.We make it clear that the above ruling is based on and limited to the activity carried out by the appellant under the RSA and the SOW referred in this order. KAR/AAAR/Appeal-
14-C/2019-20 dated 09-02-2020
Viewpdficon NO.KAR.ADRG 92/2019 dated 27-09-2019/a>
10 Karnataka Volvo-Eicher Commercial Vehicles Ltd The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 32/2019 dated 12-09-2019 i.e. Contention of the appellant is allowed i.e a) The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo Sweden.
b) The appellate authority refrain from answering the question on whether the supply of services to Volvo Sweden amounts to export of services.
KAR/AAAR/Appeal-
14-B/2019-20 dated 06-02-2020
Viewpdficon NO.KAR.ADRG 32/2019 dated 12-09-2019
09 Karnataka Manipal Technologies Limited The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 35/2019 dated 16-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-
14-A/2019-20 dated 04-02-2020
Viewpdficon NO.KAR.ADRG 35/2019 dated 16-09-2019
08 Karnataka Tarun Realtors Pvt Ltd The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 103/2019 dated30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-14/2019-20 dated 06-02-2020 Viewpdficon NO.KAR.ADRG 103/2019 dated 30-09-2019
07 Karnataka Karnataka Co-operative Milk Producers Federation Ltd The order No KAR ADRG 88/2019 dated 26.09.2019 passed by the Authority for Advance Ruling is declared voidab initio as it was vitiated by the process of suppression of material facts.Therfore , the appellate authority for advance ruling do not intend to give a ruling on the issue of classification since the matter is pending in a proceeding under this Act.Hence the appeal of the Department is allowed . KAR/AAAR/Appeal-13/2019-20 dated 11-02-2020 Viewpdficon NO KAR/ADRG 88/2019 Dated: 26 Sept 2019
06 Karnataka International Flower Auction Bangalore Ltd The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 87/2019 dated 26-09-2019 i.e. Contention of the department appeal is allowed where in the question on which the advance ruling was sought for is answered as follows:
The commission earned from auctioning of flowers is not eligible for exemption under entry no. 54(g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017.
KAR/AAAR/Appeal-12/2019-20 dated 05-02-2020 Viewpdficon NO KAR/ADRG 87/2019 Dated: 26 Sept 2019
05 Karnataka Pattabi Enterprises The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-11/2019-20 dated 31-01-2020 Viewpdficon NO KAR/ADRG 46/2019 Dated: 17 Sept 2019
04 Karnataka Vaishnavi Splendour Homeowners Welfare Association The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 47/2019 dated17-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-10/2019-20 dated 21-01-2020 Viewpdficon NO.KAR.ADRG 47/2019 dated 17-09-2019
03 Karnataka Infinera India Pvt Ltd The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-09/2019-20 dated 20-01-2020 Viewpdficon NO.KAR.ADRG31/2019 dated 12-09-2019
02 Karnataka Chromachemie Laboratory Private Limited The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 71/2019 dated 23-09-2019 i.e. Contention of the appellant is allowed where in the Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017- Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at the rate of 12%. KAR/AAAR/Appeal-08/2019-20 dated 14/01/2020 Viewpdficon NO.KAR.ADRG 71/2019 dated 23-09-2019
01 Karnataka Parker Hannifin India Pvt Ltd The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 54/2019 dated19-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-07/2019-20 dated 10/01/2020 Viewpdficon NO.KAR.ADRG 54/2019 dated 19-09-2019
Rectification order. KAR/AAAR/ROM-02/2021 dated 30/06/2021 Viewpdficon