RULING OF APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST

S.No. Name of The Applicant Brief of Order- in -Appeal Order No. & Date View 
10 M/s. Rich Dairy Products (India) Pvt Ltd No reason to interfere with the Order of the Advance Ruling Authority. The subject appeal is disposed of accordingly. TN/AAAR/01/2020(AR) DATED 10.02.2020 Click here
9 Specsmakers Opticians Private Limited The appellant is eligible to adopt the value as per second proviso to Rule 28 of the CGST/TNGST Rules 2017, at the time of supply of goods from the State of Tamil Nadu in the terms of the scenario discussed, in as much as the recipient distinct person is eligible for input tax credit as required under the said proviso. TN/AAAR/09/2019(AR) DATED 13.11.2019 Click here
8 Sanghvi Movers Limited The appellant is eligible to avail full input tax credit of tax paid by SML Ho on the lease/hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per section 16 of CGST/TNGST Act 2017 TN/AAAR/08/2019(AR) DATED 13.11.2019 Click here
7 A.M ABDUL RAHMAN ROWTHER & CO The Order 37/AAR/2019 dated 27.08.2019 passed by the lower authority in the case of the appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders on whether issue raised in the application by the appellant was already pending before the department after extending opportunity to the appellant. Order No.07/AAR/2019(AR) dated 21.10.2019 Click here
6 Malli Ramalingam Motilal Advance Ruling Pronounced by AAR upheld. Appeal Dismissed TN/AAAR/06/2019(AR) DATED 07.08.2019 Click here
5 M/s Rajiv Gandhi Centre For Aquaculture Advance Ruling Pronounced by AAR upheld. Appeal Dismissed TN/AAAR/05/2019(AR) DATED 26.07.2019 Click here
4 M/s MRF Limited The order issued by the original authority for advance ruling is set aside. The appellant can avail Input tax credit of the full GST charged on the undiscounted supply invoice of goods/services by their suplliers. A proportionate reversal of the credit is not required to be done by them in case of a post purchase discount given by the supplier to them throught the C2FO platform, in the circumstances mentioned by the applellant. This is subject to their fulfilling the other conditions stipulated by law and that the GST paid by them for the said goods/services is not reversed or reimbursed/ re-credited etc to them in any manner by the supplier or on his behalf after the credit has been availed by the appellant. The ruling is limited to cases where a post purchase discount is extended by the supplier of goods or services to the appellant on account of their registering in the interactive automated data exchange arrangement setup by C2FO India LLP, which is the subject matter of this advance ruling. TN/AAAR/04/2019
(AR) DATED 24.06.2019
 
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3 M/s RMKV Fabrics Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed TN/AAAR/03/2019 (AR) DATED 13.05.2019 Click here
2 Mrs.Senthilkumar Kumar Thilagavathy (M/s.JVS Tex) Advance Ruling Pronounced by AAR upheld. Appeal Dismissed TN/AAAR/02/2019 (AR) DATED 18.03.2019  Click here
1 M/s Saro Enterprises Advance Ruling Pronounced by AAR upheld. Appeal Rejected TN/AAAR/01/2019 Dated 06.02.2019  Click here