Important Appellate Authority for Advance Ruling


notification Appellate Authority for Advance Ruling

S.No. GSTIN Applicant Name Authority Name Judgement Date Download  
78 05AAACT7905Q1ZW M/S THDC INDIA Ltd. Shri Anurag Mishra, Shri Vivekanand Maurya 26 Feb 2024   Whether THDCIL needs to pay GST under Forward charge or under RCM and whether UKPSVEN can have dual status.i.e.for some purpose local authority while for others it may not,
79 05AAALU0118MHZL UTTARAKHAND PEYJAL SANSADHAN VIKAS EVAM NIRMAN NIGAM ,Dehradun Shri Anurag Mishra, Shri Vivekanand Maurya 21 Feb 2024   Whether RCM is applicable with regard to services provided to THDC or fall under Forward charge and who will pay tax. Who is entitled to avail ITV on the GST deposited.
77 05AAICS1307F1ZS LIAISON OFFICE DEHRADUN (SJVN Ltd.) Shri Anurag Mishra, Shri Vivekanand Maurya 01 Feb 2024   Who is primarily liable to pay GST RCM tax on royalty payments.
80 05AADCT1398N1ZW M/s TUBE INVESTMENTS OF INDIA LIMITED , Haridwar Shri Anurag Mishra, Shri Vivekanand Maurya 22 Dec 2023   Regarding canteen services provided to the employees.
83 05ACMFS6830N1ZJ M/s Stellar Cold Chain Inc ,Kashipur Shri Anurag Mishra, Shri Vivekanand Maurya 22 Aug 2023   Regarding GST on Storage Charges and applicability of Notification no. 04/2022-Central Tax (Rate) dated 13/07/2022
82 05AAGCI2642P5Z7 INDIA OPTEL LIMITED , DEHRADUN Shri Anurag Mishra, Shri Rameshvar Meena 01 Aug 2023   Whether the applicant has to pay GST under Reverse Charge as per S. No. 5 of Notification No. 13/2017 Central Tax (Rate) at the time of making payments to CPWD and Applicability under reverse charge basis on other charges.
81 05AAGCI2642P5Z7 INDIA OPTEL LIMITED ,DEHRADUN Shri Anurag Mishra, Shri Vivekanand Maurya 01 Aug 2023   Whether GST is applicable on Liquidated Damages recovered from the vendors.
69 05AAACP4522H1ZS M/S PARVATI PLYWOOD PVT LTD Shri Vipin Chandra, Shri Amit Gupta 10 Jun 2019   Regarding classification and GST rate of Wood Scrap used for manufacturing cricket wicket, decorative fencing and firewood.
68 05AADCE7764M1Z7 M/S ELEFO BIOTECH PRIVATE LIMITED Shri Vipin Chandra, Shri Amit Gupta 06 Feb 2019   HSN Code and GST rate of AMI (Anaerobic Microbial Inoculums).
67 05AAFCM2373L1ZC M/S MAHALAXMI POLYPACK PVT LTD Shri Vipin Chandra, Shri Amit Gupta 07 Jan 2019   Classification of Poly Propylene Leno Bags and their GST rates.
66 05AABCG0942K2ZS M/S GINNI CONSUMER PRODUCTS (UNIT OF GINNI FILAMENT LTD) Shri Vipin Chandra, Shri Amit Gupta 20 Jul 2018   Regarding HSN Classification and GST rates for Baby wipes, wet face wipes, Bed and Bath towels, Shampoo Towels.