Appellate Orders

The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide KAR/ADRG 74/2019 Dated: 23rd Sept 2019 i.e. Appellant appeal is allowed. The question on which the ruling has been sought for is answered as below: The supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under sub-item (v) of item (b) of serial no.66 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.2/2018- Central Tax (Rate) dated 25.01.2018.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 114/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 111/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 86/2019 dated 25-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 112/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 102/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling set aside the portion of the Advance Ruling order No KAR ADRG 106/2019 dated 30th September 2019 which deals with the eligibility of input tax credit on detachable sliding and stackable glass partitions. The appellate authority for advance ruling answer the question in appeal as follows: “Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.” “Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.”

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 99/2019 dated27-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 119/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.