Orders by Appellate Authorities for Advance Ruling

SI No. State/UT Name of Appellant Brief of Order-in-Appeal (OIA) Appeal Order No. & Date AAR Order No. & Date, against which Appeal has been filed. 1 Telangana Nagarjuna Agro Chemicals Private Limited The AAAR upheld the ruling rendered by Advance ruling authority vide order TSAAR/03/2018 dated 26-09-2018. AAAR/03/2018 dated 26.09.18 TSAAR Order No. 3/2018 dt. 30-05-2018 2 Telangana M/s. R. Vidyasagar Rao Constructions The Reference Order No. A.R.Com/9/2018 dated 06.06.2018 Passed by the Telangana State Authority for Advance Ruling in re: applicant M/s. R. Vidyasagar Rao Constructions, Hyderabad is decided as follow:- (i) The opinion expressed by the State Member in so for as holding that the Transport of goods’ is the principal supply in the impugned services, is confirmed. (ii) The classification of the impugned services is Under Services Code (Tariff) 996511 – Road Transport of goods.., as per Annexure to the Notification No.11/2017–Central Tax (Rate) dated 28.06.2017. (iii) The opinion expressed by the Central Member in so far as holding that the term ‘vessel’ (appearing in item (ii) Under Column (3) against entry at Sl.No.9 of the above Notification), is not applicable to the applicant’s Case, is Confirmed. (iv) The Advance Ruling on the question framed by the applicant is pronounced as specified in Para 18 of the AAAR Order. AAAR/02/2018 dated 04.09.18 - 3 Telangana Maheshwari Stone Supplying Co. The Rulings paased by the AAR is modified in the case of applicant to the extent as specified in the para 32 of the AAAR Order. AAAR/01/2018 dated 07.08.18 TSSR 02/2018 dt. 25/03/2018