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.
07 Karnataka Wipro Enterprises Private Limited. The Appellate Authority uphold the order No.KAR ADRG 08/2021 dated 26.02.2021 passed by the Advance Ruling Authority and the appeal filed by the appellants M/s Wipro Enterprises Private Limited stands dismissed on all accounts. KAR/AAAR/Appeal-7/2020-21 dated 30-06-2021 Viewpdficon NO.KAR.ADRG 08/2021 dated 26-02-2021
06 Karnataka Ce-Chem Pharmaceuticals Private Limited The Appellate Authority uphold the order No.KAR ADRG 07/2021 dated 26.02.2021 passed by the Advance Ruling Authority and the appeal filed by the appellants M/s Ce-Chem Pharmaceuticals Private Limited stands dismissed on all accounts. KAR/AAAR/Appeal-6/2020-21 dated 30-06-2021 Viewpdficon NO.KAR.ADRG 07/2021 dated 26-02-2021
05 Karnataka Page Industries Limited. The Appellate Authority set aside the ruling No.KAR ADRG 54/2020 dated 15.12.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:
The Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products can be considered as "inputs" as defined in Section 2(59) of the CGST Act, 2017. However, the GST paid on the same cannot be availed as input tax credit in view of the provisions of Section 17(2) and Section 17(5)(h) of the CGST Act, 2017.
KAR/AAAR/Appeal-5/2020-21 dated 16-04-2021 Viewpdficon NO.KAR ADRG 54/2020, Dated: 15-12-2020
04 Karnataka Fraunhofer-Gesellschaft ZurForderung der angewandten Forschunge. The Appellate Authority set aside the advance ruling No.KAR ADRG 50/2020 dated: 08.10.2020 and answer the question raised by the Appellant in the original advance ruling application and in this appeal, as follows:
1. The activities of the liaison office do not amount to supply of services.
2. The liaison office is not required to be registered under GST as there is nno taxable supply.
3. The liaison office is not liable to pay GST.
KAR/AAAR/Appeal-4/2020-21 dated 22-02-2021 Viewpdficon NO.KAR ADRD 50/2020, Dated: 08-10-2020
03 Karnataka Yulu Bikes Private Limited. The Appellate Authority set aside the ruling No.KAR ADRG 49/2020 dated: 30.09.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:
"Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 - Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(viia) of Notification No.11/2017 CT)R) dated 28th June 2017 as amended is applicable to the instant case."
KAR/AAAR/Appeal-3/2020-21 dated 02-02-2021 Viewpdficon No. KAR.ADRG 49/2020, dated: 30-09-2020
02 Karnataka Durga Projects & Infrastructures Private Limited. The Appellate Authority dismiss the appeal filed by M/s Durga Projects & Infrastructure Private Limited, No.125/1-8, GK Arcade, T.Mariyappa Road, 1st Block, Jayanagar, Bangalore-560011 against the ROM Order No.KAR/ROM 03/2020 dated 11th September 2020 on the ground that it is maintainable. KAR/AAAR/Appeal-2/2020-21 dated 02-02-2021 Viewpdficon NO.KAR.ROM 03/2020, Dated: 11-09-2020
01 Karnataka Midcon Polymers Pvt Ltd. The Appellate Authority modify the advance ruling No.KAR ADRG 48/2020 dated 16-09-2020 and answer the questions raised by the Appellant in the original advance ruling application and in this appeal, as follows:
1. For the purpose of arriving at the value of rental income, the Appellant cannot deduct the amount paid as property tax to the Municipal Authority or any other satutory levies levied under any law for the time being in force, other than the CGST, SGST, IGST and Compensation Cess, subject to the condition that it is charged separately by the Appellant.
2. For the purpose of arriving at the total rental income, the notional interest earned on the security deposit is not to be taken into consideration.
KAR/AAAR/Appeal-1/2020-21 dated 11-01-2021 Viewpdficon NO.KAR.ADRG 48/2020 dated 16-09-2020