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AAR cannot decide on place of supply

Case Name : In re Tech Mech Global Interface Pvt. Ltd. (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. AAR No. 05/AP/GST/2019
Date of Judgement/Order : 31/01/2019
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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AAR refers matter to Appellate Authority due to different views on the issue

Case Name : In re M/s NHPC Limited (GST AAR Uttarakhand)
Appeal Number : Order No. 17/2018-19
Date of Judgement/Order : 30/01/2019
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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AAR ruling on GST on Polyester Viscose fusing Interlining Woven Fabric

Case Name : In re Goodwear fashion Pvt Ltd. (GST AAR Uttarakhand)
Appeal Number : Advance Rulling No. 16/2018-19
Date of Judgement/Order : 30/01/2019
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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GST on value of materials recovered on cost recovery basis

Case Name : In re GVS projects Private limited (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. AAR 04/AP/GST/2019
Date of Judgement/Order : 30/01/2019
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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12% Concessional GST Rate not applicable on works contract provided to Govt. entity undertaken for business use

Case Name : In re Sealwel Corporation Private Limited (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. AAR 03/AP/GST/2019
Date of Judgement/Order : 30/01/2019
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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GST payable on services supplied to Electricity Distribution Utilities

Case Name : In re M/s. Shirdi Sai Electricals Limited (GST AAR  Andhra Pradesh)
Appeal Number : Advance Ruling No. AAR No. 02 /AP/GST/2019
Date of Judgement/Order : 30/01/2019
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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No Advance Ruling in absence of supply of goods or services or both by applicant

Case Name : In re Technip UK Limited (GST AAR Maharastra)
Appeal Number : Advance Rulling No. GST-ARA- 77/2018-19/B-17
Date of Judgement/Order : 29/01/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Admissibility of ITC of GST paid on intra-state supply in a state where applicant is not registered

Case Name : In re Storm Communications Private Limited (GST AAR West Bengal)
Appeal Number : Order No. 39/WBAAR/2018-19
Date of Judgement/Order : 28/01/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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Whether security or scavenging service to Govt eligible for GST exemption?

Case Name : In re Ex-Servicemen Resettlement Society (GST AAR West Bengal)
Appeal Number : Order No. 38/WBAAR/2018-19
Date of Judgement/Order : 28/01/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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Whether sweeping service to the Govt is eligible for GST exemption?

Case Name : In re NIS Management Ltd (GST AAR West Bengal)
Appeal Number : Order No. 37/WBAAR/2018-19
Date of Judgement/Order : 28/01/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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