The Appellate Authority held that it cannot condone delay beyond the 30-day extended period prescribed under Section 100(2) of the CGST Act. As the appeal was filed 250 days after communication of the AAR order, it was dismissed without examining merits.
The Appellate Authority clarified that refund-related queries are not among the issues specified for advance rulings under the CGST Act. The ruling underscores the limited scope of advance ruling jurisdiction.
Contributions to DMF, though linked to mining royalty, were held exempt from GST due to their public welfare character. The exemption applies only from the date of the appellate order.
The appellate authority held that underground natural gas pipelines are immovable property. ITC on goods and works contract services used for their construction was ruled to be blocked under Section 17(5).
The appellate authority held that centralized procurement and distribution support for free medicines constitutes pure services. As the activity is linked to public health functions, GST exemption under Notification 12/2017 was granted.
The Appellate Authority held that repair and maintenance services invoiced and controlled by the head office do not require separate State registration merely because engineers perform services locally.
The appellate authority held that firefighting installations integrated into a factory are part of immovable property. ITC was denied under Section 17(5) despite their safety function.
The appellate authority ruled that electrical installation works for a new factory form part of immovable property. Since they do not qualify as plant and machinery, ITC was held to be blocked under Section 17(5) of the GST law.
The appellate authority held that interactive flat panel displays are primarily large display devices. Despite embedded computing features, they remain classifiable as monitors under HSN 85285900, attracting 28% GST.
Gujarat AAAR rules that companies cannot claim GST Input Tax Credit (ITC) on share buyback expenses, as securities are neither goods nor services under GST law.
