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Sl. NO.
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State/UT
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Name of Applicant
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Brief of Order-in-Appeal (OIA)
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Appeal Order No. & Date
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View
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AAR Order No. & Date, against which Appeal has been filed.
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| 11 |
Karnataka |
Premier Sales Promotion Pvt. Ltd. |
We uphold the order No. KAR ADRG 37/2021 dated 30/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Premier Sales Promotion Pvt Ltd Stands dismissed on all counts. |
KAR/AAAR/Appeal-11/2021-22 dated 22-12-2021 |
View |
KAR/ADRG 37/2021 Dated: 30-07-2021 |
| 10 |
Karnataka |
Mother Earth Environ Tech Private Limited. |
The Appellate Authority uphold the order No.KAR ADRG 46.1/2021 dated 30/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellants M/s. Mother Earth Environ Tech Private Limited, stands dismissed all accounts. |
KAR/AAAR/Appeal-10/2021-22 dated 13-12-2021 |
View |
NO.KAR.ADRG 46.1/2020 dated 30-07-2021 |
| 09 |
Karnataka |
Airbus Group India Private Limited. |
The Appellate Authority uphold the order No.KAR ADRG 31/2021 dated 01/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellants M/s. Airbus Group India Private Limited, stands dismissed all accounts. |
KAR/AAAR/Appeal-09/2021-22 dated 09-11-2021 |
View |
NO.KAR.ADRG 31/2021 dated 01-07-2021 |
| 08 |
Karnataka |
BEML Limited. |
The Appellate Authority allowed the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Division-1, South Commissionerate and set aside the ruling given by the Authority for Advance Ruling in KAR ADRG 20/2021 dated 06-04-2021 with regard to composite supply. |
KAR/AAAR/Appeal-8/2020-21 dated 03-09-2021 |
View |
No. KAR.ADRG 20/2021, dated: 06-04-2021 |
| 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 |
View |
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 |
View |
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 |
View |
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 |
View |
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 |
View |
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 |
View |
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 |
View |
NO.KAR.ADRG 48/2020 dated 16-09-2020 |