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Gujarat Advance Rulings by Appellate Authority

S.No.	Order No, Date & Name of the Applicant	Brief of Order-in-Appeal
6.	GUJ/GAAAR/ APPEAL/2018/3 dt. 31.7.2018: Rashmi Hospitality Services Private Limited	Confirmed the ruling given by the AAR holding that the supply of services by the appellant is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%) and reject the appeal filed by M/s. Rashmi Hospitality Services Private Limited.
5.	GUJ/GAAAR/APPEAL/2018/2 dt. 24.7.2018: Shreenath Polyplast Pvt. Ltd.	The AAR has given the ruling on services provided by DCA by way of extending short term loans to the buyer (recipient) and not to the principal. Even if we read the above mentioned Office Memorandum, it has clarified the short term loan given by broker to the client i.e. to the principal. Therefore, the said Office Memorandum is not applicable to the present case. Accordingly, the appeal is dismissed.
4.	GUJ/GAAAR/ APPEAL/2018/1 dt. 16.05.18: R.B. Construction Company	1. M/s. R.B. Construction Co. (GSTIN 24AADFR42887MZS) is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. 2. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.
3.	GUJ/GAAAR/ APPEAL/2019/3 dt. 28.02.19: House of Marigold	Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold. The products ‘Marigold Butterfly Bridal’ with watch and similar jewellery products containing watch classifiable under Heading 9101.
2.	GUJ/GAAAR/APPEAL/2019/2 dt. 03.01.19: Sapthagiri Hospitality Pvt Ltd	Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by the appellant. The supplies made by applicant, a SEZ co-developer from non-processing zone of SEZ to client located in SEZ for authorized operation will be treated zero rated supplies he is liable to pay GST on services from their hotel located in non-processing Zone of SEZ to the client located outside the SEZ.
1.	GUJ/GAAAR/APPEAL/2019/1 dt. 03.01.19: Omnisoft Technologies Pvt Ltd	Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by M/S Omnisoft Technology Pvt ltd. The activity provided by UCMAS using abacus does not qualify for exemption from the payment of goods and services tax.