RULING OF APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST

S.No. Name of The Applicant Brief of Order- in -Appeal Order No. & Date View 
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