Appeals on Advance Rulings

SNo. StateApplicant NameAppellate Authority Order No.Appeal Order DateAdvance Ruling No.Advance Ruling DateAbstractRemarks 
1 BiharHacked by WwW.1877.To | Overthinker1877 | Kurdish HackerHacked by WwW.1877.To | Overthinker1877 | Kurdish 16-04-2021Hacked by WwW.1877.To | Overthinker1877 | Kurdish 15-12-2020
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2 Andaman and Nicobar IslandsKalyan Jewellers India LtdAAAR/11/202130-03-202152/ARA/201925-11-2019
Time of supply for pre-paid instruments (vouchers)
3 KarnatakaThe Nursery Men Co-Operative SocietyKAR/AAAR/Appeal-20/2020-2104-05-2020KAR.ADRG 81 /201925-09-2019
The activity of the applicant being covered under S No No 3 of notification no 12/2017 central tax (rate ) dt 28-06-2017 is exempted from tax. But the supply by the sub-contractor to the applicant in execution of the sub-contract work of the said activity would not be exempt as it is not covered in the notification.
4 KarnatakaMaarq Spaces Private LimitedKAR/AAAR/Appeal-19/2020-2104-05-2020KAR.ADRG 119 /201930-09-2019
There is an element of service rendered by the developer in the form of plotted development of the land which is the dominant activity of the agreement.
5 RajasthanJVS Foods Pvt. LtdRAJ./AAAR/06/2019-2001-04-2020RAJ/AAR/2019-20/2728-11-2019
Fortified rice Kernels (FRK), manufactured and supplied by the applicant is classifiable under HSN 19049090 and attracts GST @ 18%.