Below is the compilation of Rulings by AAAR Gujarat. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.
Case: Hindustan Coca-Cola Beverages Pvt ltd dated: 23.07.2019
Query: The Gujarat Appellate Authority for Advance Ruling modify the advance ruling order by holding that the product ‘Fanta Fruity Orange’ manufactured and supplied by Hindustan Coca-Cola Beverages Pvt ltd is classifiable under sub heading 2202 10 and GST rate of 28% and GST compensation Cess rate of 12% are applicable to the said product.
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Case: National Dairy Development Board dated: 29.06.2019
Query: Member (Central) held that in absence of sufficient information, it cannot be determined whether M/s. NDDB is ‘Governmental Authority’. It is also held that exemption in not admissible to M/s NDDB for providing services of “Renting of Immovable property” Member (State) agreed with findings on first issue. As regarding second issue, it is held that it is not subject matter in this appeal hence the same can’t be decided in this appeal.
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Case: Rashmi Hospitality Services Private Limited dated: 31.07.2018
Query: Confirmed the ruling given by the AAR holding that the supply of services by the appellant is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%) and reject the appeal filed by M/s. Rashmi Hospitality Services Private Limited.
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Case: Shreenath Polyplast Pvt. Ltd. dated: 24.07.2018
Query: The AAR has given the ruling on services provided by DCA by way of extending short term loans to the buyer (recipient) and not to the principal. Even if we read the above mentioned Office Memorandum, it has clarified the short term loan given by broker to the client i.e. to the principal. Therefore, the said Office Memorandum is not applicable to the present case. Accordingly, the appeal is dismissed.
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Case: R.B. Construction Company dated: 16.05.2018
Query:a) M/s. R.B. Construction Co. (GSTIN 24AADFR42887MZS) is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit
b) .In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.
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Case: House of Marigold dated: 28.02.2019
Query: Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold. The products ‘Marigold Butterfly Bridal’ with watch and similar jewellery products containing watch classifiable under Heading 9101.
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Case: Sapthagiri Hospitality Pvt Ltd dated: 03.01.2019
Query: Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by the appellant. The supplies made by applicant, a SEZ co-developer from non-processing zone of SEZ to client located in SEZ for authorized operation will be treated zero rated supplies he is liable to pay GST on services from their hotel located in non-processing Zone of SEZ to the client located outside the SEZ.
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Case: Omnisoft Technologies Pvt Ltd dated: 03.01.2019
Query: Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by M/S Omnisoft Technology Pvt ltd. The activity provided by UCMAS using abacus does not qualify for exemption from the payment of goods and services tax.
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