Orders by Appellate Authority for Advance Ruling

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.
23 Karnataka The Deputy Conservator of Forests The appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation. AR/AAAR/Appeal-15/2019-20 dated03-03-2020 Viewpdficon NO.KAR.ADRG 20/2019 dated 26-08-2019
22 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
21 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
20 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
19 Karnataka Pattabi Enterprises 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-11/2019-20 dated 31-01-2020 Viewpdficon NO KAR/ADRG 46/2019 Dated: 17 Sept 2019
18 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
17 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
16 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
15 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
14 Karnataka Durga Projects & Infrastructure Pvt Ltd The appellate authority for advance ruling dismiss the appeal filed by the appellant M/s. Durga Projects & Infrastructure PvtLtd, on grounds of time limitation. KAR/AAAR/Appeal-06/2019-20 dated 24/12/2019 Viewpdficon NO.KAR.ADRG 16/2019 dated 25-07-2019
13 Karnataka S.K. Aagrotechh The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 49/2019 dated 18-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-05/2019-20 dated 24/12/2019 Viewpdficon NO.KAR.ADRG 49/2019 dated 18-09-2019
12 Karnataka Strides Emerging Markets Ltd The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 18/2019 dated 07-08-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-04/2019-20 dated 03/12/2019 Viewpdficon NO.KAR.ADRG 18/2019 dated 07-08-2019
11 Karnataka Nuetech Solar Systems Private Ltd The appellate authority for advance ruling has dismissed the appeal filed by the appellant M/s. Nuetech Solar Systems Pvt. Ltd, on the grounds of time bar. KAR/AAAR/Appeal-03/2019 dated 16/08/2019 Viewpdficon NO.KAR/ADRG-33/2018 dated 31/12/2018
10 Karnataka Xiaomi Technology India Private Limited The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 01/2019 dated 22-01-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-02/2019 dated 16/08/2019 Viewpdficon NO.KAR/ADRG-01/2019 dated 22/01/2019
09 Karnataka Triveni Turbine Limited The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry Sl.No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants. In the Appellant’s case, as can be seen from the terms of the contract and the project report, the Turbine Generator set is to be supplied to Jindal Urban Waste Management (Guntur) Ltd, a company formed to execute the waste to energy project awarded by the Government of Andhra Pradesh. Therefore,the said turbine generator set is eligible for the levy of 5% GST in terms of Sl.No 234 of Schedule I of Notification No 01/2017 IT (R) dated 28.06.2017. KAR/AAAR/Appeal-01/2019 dated 03/04/2019 Viewpdficon NO.KAR.ADRG 28/2018 dated 17/11/2018
08 Karnataka Indian Institute of Management, Bengaluru. The appeallate authority for advance ruling has set aside the rulings passed by the advance ruling authority under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 25/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed pursuant to the enactment of IIM Act 2017 with effect from 31.01.2018 based on serial number 66 of the Notification No 12/2017 Central Tax(Rate) as amended and The appeallant eligible for IGST Exemption on supply of online journals and periodicals received from the persons sitauted in the non taxable territory in terms of the serial number 10 of the Notification No 09/2017of Integrted Tax Central Tax(Rate) dated 28-06-2017 as amedned vide Notification No 02/2018 IT(R) dated 25.01.2018. KAR/AAAR/Appeal-08/2018 dated 08/03/2019 Viewpdficon KAR/ADRG 25/2018 dated 25/10/2018.
07 Karnataka Nash Industries(I) Pvt LTd The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 24/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed based on examination of the contract and purchase orders furnished. KAR/AAAR/Appeal-07/2018 dated 01/03/2019 Viewpdficon KAR/ADRG 24/2018 dated 25/10/2018
06 Karnataka Toshniwal Brothers (SR) Private Limited The appallate authority for advance ruling upheld the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 23/2018 dated 19/09/2018 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-06/2018 dated 09-01-2019 Viewpdficon KAR/ADRG-23/2018 dated 19-09-2018
05 Karnataka Columbia Asia Hospitals Private Limited The appallate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 15/2018 dated 27/07/2018 i.e. wherein the activities performed by the Employess at IMO providing the services in the course of or in realtion to employment such as accounting,admisinstrative and IT system management to their disticnt units located at other state is treated as taxable supply as per entry 2 of schedule I appended to Act,read with section 7 of the CGST Act 2017. KAR/AAAR/Appeal-05/2018 dated 12-12-2018 Viewpdficon KAR/ADRG-15/2018 dated 27-07-2018
04 Karnataka OPTA Cabs Private Limited The appallate authority for adavnce ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be liable to tax at the hands of the Appellant. KAR/AAAR/Appeal-04/2018 dated 04-12-2018 Viewpdficon KAR/ADRG-14/2018 dated 27-07-2018
03 Karnataka United Breweries Limited The AAAR modified the ruling rendered by the AAR is as under: -
(a) The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a supply of service as mandated in Section 7 of the CGST Act 2017, read with Clause 5(c) of the Schedule II of the said Act. (b) The supply of service by the Appellant is taxable to GST in terms of Section 9 of the CGST Act.
(c ) The service supplied by the appellant is classified under the Service Code 999799 as “other services nowhere else classified”
(d) The amounts received by the appellant from the contract brewing units under the agreement in the nature of Brand Fee and reimbursement of expenses is termed as a consideration for the supply of service and is chargeable to GST at the applicable rate of 18%.
KAR/AAAR/Appeal-03/2018 dated 23-10-2018 Viewpdficon KAR/ADRG-09/2018 dated 28-06-2018
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 Viewpdficon KAR/ADRG-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 Viewpdficon KAR/ADRG-04/2018 dated 21-03-2018