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Transcript of gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance...

Page 1: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional
Page 2: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional
Page 3: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional
Page 4: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional
Page 5: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional
Page 6: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional
Page 7: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional
Page 8: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional
Page 9: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_53_2020_12… · Advance Ruling No. KAR ADRG 53 /2020 Dated :12-10-2020 Present: 1. Dr. M.P.Ravi Prasad Additional

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new... · ruling lies before the Appellate Authority for Advance Ruling constituted under ... Further, the applicant

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new... · ruling lies before the Appellate Authority for Advance Ruling constituted under ... Further, the applicant

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/...However, as marketing strategy to counter competition, instead of supplying a quantity of say 100 packs for an

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/...However, as marketing strategy to counter competition, instead of supplying a quantity of say 100 packs for an

gstcouncil.gov.ingstcouncil.gov.in › sites › default › files › ruling-new › ARA...Sadashiv Anajee Shete Bhimashankar. Bhorgiri, Bhimashankar, Taluka Khed, Pune — 410509,

gstcouncil.gov.ingstcouncil.gov.in › sites › default › files › ruling-new › ARA...Sadashiv Anajee Shete Bhimashankar. Bhorgiri, Bhimashankar, Taluka Khed, Pune — 410509,

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Raj.23.2018-19 -Umax.pdf · In the matter personal hearing was given to the applicant, Shri Pradeep Jain, CA, (Authorised

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Raj.23.2018-19 -Umax.pdf · In the matter personal hearing was given to the applicant, Shri Pradeep Jain, CA, (Authorised

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new... · CST-ARA, A lication No. 30 Dated 23.022018 Commissionarate Pune, Division -Il, Swar ate , Warehouse/De ort,

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new... · CST-ARA, A lication No. 30 Dated 23.022018 Commissionarate Pune, Division -Il, Swar ate , Warehouse/De ort,

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Raj.12.2018-19 -SG.pdf · The applicant Smita Gupta (M/S Vinay Irrigation) (here in after referred to as 'Applicant)

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Raj.12.2018-19 -SG.pdf · The applicant Smita Gupta (M/S Vinay Irrigation) (here in after referred to as 'Applicant)

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/appelate-authority/MAH_AAAR_SS... · The appellant had filed an application before the Maharashtra Authority for Advance Ruling,

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/appelate-authority/MAH_AAAR_SS... · The appellant had filed an application before the Maharashtra Authority for Advance Ruling,

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new... · Road, Andheri East, MUMBAI, Mumbai Suburban, Maharashtra, 400059 CST-ARA, Application No. 03 Dated 09.04.2018

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new... · Road, Andheri East, MUMBAI, Mumbai Suburban, Maharashtra, 400059 CST-ARA, Application No. 03 Dated 09.04.2018

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/ARA...NCPA ROAD, Block Ill, Nariman Point, Mumbai - 400021 GST-ARA, Ap lication No. 90 Dated 03.11.2018 Dy. Commr.

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/ARA...NCPA ROAD, Block Ill, Nariman Point, Mumbai - 400021 GST-ARA, Ap lication No. 90 Dated 03.11.2018 Dy. Commr.

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/... · Joint Commissioner of Central Tax, . Member (State Tax) Member (Central Tax 2. 4. 7. Name and address of the

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/... · Joint Commissioner of Central Tax, . Member (State Tax) Member (Central Tax 2. 4. 7. Name and address of the

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new... · cranes) are often mounted on What is in fact an essentially complete automobile chassis or lorry in that it

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new... · cranes) are often mounted on What is in fact an essentially complete automobile chassis or lorry in that it

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Krntk 26...Was required to reverse the CENVAT credit availed on input material and input services consumed in the

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Krntk 26...Was required to reverse the CENVAT credit availed on input material and input services consumed in the

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/MP... · Indore (M.P.), Members Present Rajiv Agrawal Additional Commissioner, Office of the Commissioner,CGST and

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/MP... · Indore (M.P.), Members Present Rajiv Agrawal Additional Commissioner, Office of the Commissioner,CGST and

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new...The applicant is a private limited company engaged in hotel industry. The applicant is registered with the GST department

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new...The applicant is a private limited company engaged in hotel industry. The applicant is registered with the GST department

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Raj.31.2018-19 -Mali... · install containerized RO plants. b) Providing, installation and commissioning of Solar

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Raj.31.2018-19 -Mali... · install containerized RO plants. b) Providing, installation and commissioning of Solar

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maha_ARA-33 dt 28.05.18 NIPRO.pdflocated at MIDC, Kesurdi, Khandala, Taluka-Khandala, Dist. - Satara. The Applicant

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maha_ARA-33 dt 28.05.18 NIPRO.pdflocated at MIDC, Kesurdi, Khandala, Taluka-Khandala, Dist. - Satara. The Applicant

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/RAJ_AAR_13_2019-20… · services of GTA in relation to transportation of goods are falling under Chapter Heading

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/RAJ_AAR_13_2019-20… · services of GTA in relation to transportation of goods are falling under Chapter Heading

gstcouncil.gov.ingstcouncil.gov.in/.../ruling-new/MH_AAR_138_2018-19_AIPL_B-89_20.… · Ajwani Infrastructure Pvt. Ltd. is one of the leaders in the infrastructure sector of civil

gstcouncil.gov.ingstcouncil.gov.in/.../ruling-new/MH_AAR_138_2018-19_AIPL_B-89_20.… · Ajwani Infrastructure Pvt. Ltd. is one of the leaders in the infrastructure sector of civil

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_07_2020_10… · The Applicant has to operate and maintain 12,000 street lighting fixtures & respective feeder

gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/KAR_AAR_07_2020_10… · The Applicant has to operate and maintain 12,000 street lighting fixtures & respective feeder