Judgement >> AAAR

Advance Ruling No. and Date : 30/2022 dated, 07.06.2022

Questions before the Telangana Authority for Advance Ruling [‘TSAAR’], Goods and Service Tax:

(1) Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism?

(2) Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019?

the Telangana Authority for Advance Ruling [‘TSAAR’], Goods and Service Tax, vide its orders No. 30/2022, dt.07.06.2022, has given ruling as under:

1. Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism?

Yes, GST is payable on forest permit fee on reverse charge basis.

2. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be eligible to a lower rate of tax for the period prior to 01-01-2019?

No, The supply is to be classified as tolerating to do an act as discussed above and is to be treated as service as per entry 5(e) of the schedule II to the CGST Act, 2017.

TSAAAR: Social forestry is the management of forests for the benefit of local communities. Social forestry includes a range of activities associated with forest management, protection, and afforestation with the objective of rural, environmental, and social well-being.

Held: We pass the following:

1. Whether the Statutory payment made to forest department as per Rule (3) of State forest produce transit rules, can be treated as supply?

Yes, it is treated as a supply of services and GST is payable on forest permit fee on reverse charge basis.

2. 1. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019?

No, The supply is to be classified as Public Administrative Services falling under Entry 29 of Notification No: 11/2017 Dt: 28-06-2017, which is taxable @ 18%, for the entire period.

The order passed by the lower authority is partially modified as discussed.

Advance Ruling No. and Date : GUJ/GAAR/R/39/2021 dated 30.07.2021

Questions before the Gujarat Authority for Advance Ruling [‘GAAR’], Goods and Service Tax and Ruling passed as:

1. Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory?

2. Whether GST is applicable on nominal amount recovered by Applicant from employees for usage of canteen facility?

3. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the Applicant (employer)?”

Answer: GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider”

GAAAR: We rely upon the judgment of Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpur Versus Ultratech Cement Ltd., [2010 (260) E.L.T. 369 (Bom.)] wherein it was held that “Once the service tax is borne by the ultimate consumer of the service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer.” The judgement was in context as to whether manufacturer can avail credit of Service Tax in cases where the cost of the food is borne by the worker. The ratio laid down in the said case is also applicable to the present case where part of cost for providing canteen services is recovered by the appellant from its employees. We find that the ITC on GST charged by the canteen service provider will be available only to the extent of cost borne by the appellant, for providing the canteen services only to its direct employeesW

Held: We modify the Advance Ruling No. GUJ/GAAR/R/39/2021 dated 30.07.2021 of the Gujarat Authority for Advance Ruling, to the extent it has been in appeal before this authority, in case of M/s Tata Motors Ltd and hold that -

(i) Input Tax Credit (ITC) will be available to the appellant on GST charged by the service provider in respect of canteen facility provided to its direct employees working in their factory, in view of the provisions of Section 17 (5)(b) as amended effective from 01.02.2019 and clarification issued by CBIC vide Circular No. 172/04/2022-GST dated 06.07.2022, read with provisions of Section 46 of the Factories Act, 1948, and read with provisions of the Gujarat Factory Rules, 1963 and clause (ii) below;

(ii) ITC on the above is restricted to the extent of the cost borne by appellant for providing canteen services to its direct employees, but disallowing proportionate credit to the extent embedded in the cost of food recovered from such employees.

Advance Ruling No. and Date : APAAR No. 07/AP/GST/2022 dated 30 05.2022

Questions before the Andhra Pradesh Authority for Advance Ruling [‘APAAR’], Goods and Service Tax and ruling:

Question: Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-6-2017 as amended?

Answer: Affirmative

Question: Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST[Rate] dated 28-6-2017 as amended?

Answer: Affirmative

Question Whether scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-6-2017 as amended?

Answer: Affirmative

APAAAR: The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of being the case, The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of the said Notification, appears to be stretched beyond the legal boundary. However, this could have been properly addressed by way of discussing the jurisdictions of similar notifications of CGST and IGST i.e. in the instant case Notification No. 12/2017-CT (Rate) and Notification No.9/2017-IT (Rate) both dated 28.06.2017 extending the benefit of exemption sought for by the appellant applicable to different jurisdictions i.e. intra-state and inter-state, respectively.

Held: We hear by modify the order passed by the Authority for Advance Ruling vide AAR No.07/AP/GST/2022 dated 30.05.2022 and hold that, the services rendered by M/s. Universal Print Systems to educational institutes with reference to the products associated with the conduct of examinations falls within the ambit of entry 66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended and entry 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017 as amended.

Advance Ruling No. and Date : APAAR No.10/AP/GST/2022 dated 30.05.2022

Questions before the Andhra Pradesh Authority for Advance Ruling [‘APAAR’], Goods and Service Tax and Ruling:

1. Whether the procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do business in the same amounts to Supply under Section 7 of CGST/SGST Act. ,

Answer: Affirmative

2)Whether the establishment charges received from the State Government as per G.O.Rt 672 dated 20-5-1998 and G.O.Rt 1357 dated 19-10-2009 by APMSIDC is eligible for exemption as per Entry 3 or 3A of Notification 12/2017 Central Tax (Rate)?

Answer: Negative

APAAAR: The service rendered by the APMSIDC is in relation to a function entrusted to a Panchayat under Article 243G of the Constitution of India. (the appellant is providing Pure Service (supply / distribution of drugs, consumables and equipment for Hospitals) to State Government by way of an activity in relation to a function entrusted to a Panchayat under Article 243G (Sl.No.23 of Eleventh Schedule of Article 243G of Constitution is - Health and sanitation, including hospitals, primary health centres and dispensaries).

Held: The Ruling passed by AAR vide AAR No.10/AP/GST/2022 Dtd.30.05.2022 does not appear to be Legal and Proper and accordingly modify the order as given below.

Question: 1. Whether the procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do business in the same amounts to Supply under Section 7 of CGST/SGST Act.

Answer: Affirmative.

Since the Appellant is providing 'service' receiving 'consideration' despite not satisfying the parameter of 'in the course or furthering of the business' amount to Supply under Section 7 of CGST/SGST Act. However, the benefit of Notification No.12/2017-CT (Rate) Dtd. 28.06.2017 is available to this supply.

Question: 2. Whether the establishment charges received from the State Government as per G.O.Rt 672 dated 20-5-1998 and G.O.Rt 1357 dated 19-10-2009 by APMSIDC is eligible for exemption as per Entry 3 or 3A of Notification 12/2017 Central Tax (Rate)?

Answer: Affirmative.

The establishment charges received from the State Government as per G.O.Rt 672 dated 20-5-1998 and G.O.Rt 1357 dated 19-10-2009 by APMSIDC are eligible for exemption as per Entry 3 of Notification 12/2017 Central Tax (Rate).

Advance Ruling No. and Date : APAAR No. 04/AP/GST/2022 dated 21.03.2022

Questions before the Andhra Pradesh Authority for Advance Ruling [‘APAAR’], Goods and Service Tax :

Question: Whether administering of COVID-19 vaccination by hospitals is Supply of Good or Supply of Service?

Question: Whether administering of COVID-19 Vaccine by clinical establishments (Hospitals) qualify as “Health care services” as per Notification No. 12/2017 Central Tax Rate dated 28.06.2017?

Question: Whether administering of COVID-19 vaccination by clinical establishment is exempt under GST Act?

The Authority for Advance Ruling Andhra Pradesh in its orders in AAR NO.04/AP/GST/2022 dated 21.03.2022 held:

Answer: Administering of COVID-19 vaccination by hospitals is a Composite supply, wherein the principal supply is the 'sale of vaccine' and the auxiliary supply is the service of 'administering the vaccine' and the total transaction is taxable at the rate of principal supply i.e, 5%.

Answer: Administering of COVID-19 Vaccine by clinical establishments (Hospitals) is not qualify under “Health care services” as per Notification No. 12/2017 Central Tax Rate dated 28.06.2017 and not eligible for exemption.

APAAAR: We confirm that exemption is not allowed in the instant case against the claim of the applicant. While validating the decision of the lower authority that taxability of the supply comes under 'composite supply', wherein the principal supply is the 'sale of vaccine' and the auxiliary supply is the service of 'administering the vaccine' and the total transaction is taxable at the rate of principal supply i.e. 5%.

Held: With the foregoing, we confirm and uphold the ruling of the AAR.

Advance Ruling No. and Date : APAAR No.18/AP/GST/2020 dated 15.06.2020

Questions before the Andhra Pradesh Authority for Advance Ruling [‘APAAR’], Goods and Service Tax:

whether:-

(i) The amount received for leasing residential hostel rooms is exempt under si. No.14 (Heading 9963) of Notification no 12/2017-Central Tax (Rate) dt:28.06.2017 as amended?

(ii) The amount received for leasing residential hostel rooms is exempt under si. No.12 (Heading 9963) of Notification no 12/2017-Central Tax (Rate) dt:28.06.2017 as amended?

The Hon'ble ARA gave its ruling vide order dt: 15.06.2020 gave a ruling that the appellant is not eligible for exemption from GST for the following reasons:-

a) The agreement between the appellant and the lessee is on built up area basis and not on the basis of unit cost of accommodation and hence, it cannot be treated as given for residential dwelling.

b) The appellant is not extending accommodation to the students but to the lessee to whom the building is given on rent is providing accommodation to the students.

APAAAR: Unless the twin conditions of 'renting of residential dwelling' for 'use as residence,' being inter-twined and inseparable, are not met, the exemption is not available. As per settled law, in taxation laws, especially when exemptions or concessions or benefits are to be availed, the interpretation is to be literally and strictly construed and not in liberal terms.

If there is a conditional exemption in GST based on end-use, the end-use has to be determined with respect to facts and for the recipient of the services only from the supplier directly and it is not for the department to see how the services are finally put to use by the recipient in turn and so on.

Held: We confirm and uphold the ruling given by the Advance Ruling Authority of Andhra Pradesh in this case.

Advance Ruling No. and Date : 06/WBAAR/2022-23 dated 18.08.2022

Questions before the West Bengal Authority for Advance Ruling [‘WBAAR’], Goods and Service Tax:

What would be SAC Code & GST Rate for the outward supply made by the applicant, in case of mangroves being cultivated and nurtured at coastal communities?

The WBAAR vide Order No. 06/WBAAR/2022-23 dated 18.08.2022 ruled that:

Supply of services for plantation of mangrove seeds and seedlings in coastal areas shall be covered under Sl. No. 32 of Notification No. 11/2017- Central Tax (Rate) dated 28/06/2017 having SAC 9994 and therefore shall attract tax @ 18% (CGST @ 9% + WBGST @ 9% or IGST @ 18%).

WBAAAR: It is evident that the appellant is engaged in business of cultivation, planting and nurturing of mangrove seeds and seedlings for the primary purpose of environmental protection by way of enhancing biodiversity and re-establishing the ecosystem functions and such services are not related to cultivation of plants for food, fibre, fuel, raw material or other similar products. Therefore, none of the activities carried out by the appellant for the purpose as laid down in the agreement qualifies to be agriculture as claimed by him which is essential to be classified under SAC 9986. In our opinion, the services rendered by the appellant can be classified as ‘Other environmental protection services’ and not as ‘Support services to agriculture, forestry, fishing, animal husbandry’.

Held: We find no infirmity in the ruling pronounced by the WBAAR being that the supply of services for plantation of mangrove seeds and seedlings in coastal areas shall be covered under Serial Number 32 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 having SAC 9994 and shall attract GST @ 18% (CGST @ 9% + WBGST @ 9% or IGST @ 18%).

The WBAAR Ruling No. 06/WBAAR/2022-23 dated 18.08.2022 is confirmed.

Advance Ruling No. and Date : GST-ARA-120/2018-19/B-90 dated 10.11.2021

Questions before the Maharastra Authority for Advance Ruling [‘MHAAR’], Goods and Service Tax  -

i. Whether the applicant, a Charitable Society, having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution”, can be said to be engaged in the business so as to cast an obligation upon it to comply with the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 in totality.

ii. Whether the applicant, a Charitable Society, having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution” is liable for registration under the provisions of section 22 of the Central Goods and Services Tax Act, 2017 and Maharashtra Goods and Services Tax Act, 2017, or it can remain outside the purview of registration in view of the provisions of section 23 of the said act as there is no taxable supply.

iii. In a situation if above questions are answered against the contention of the appellant institution then following further questions were raised for the kind consideration by the Honourable Bench.

a. Whether the fees and other charges received from students and recoupment charges received from patients (who is an essential clinical material for education laboratory) would constitute as “outward supply” as defined in section 2 (83) of The Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017, and if yes, then whether it will fall in classification entry at Sr. No 66 or the portion of nominal amount received from patients (who is an essential clinical material for education laboratory) at Sr. No. 74 in terms of Notification 12/2017 Central Tax(R) dt. 28/6/2017.

b. Whether the cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected for Diagnosing by the pathological investigations, other investigation such as CT-Scan, MRI, Colour Doppler, Angiography, Gastroscopy, Sonography during the course of diagnosis and treatment of disease would fall within the meaning of “composite supply” qualifying for exemption under the category of “educational and/or health care services.”

c. Whether the nominal charges received from patients (who is an essential clinical material for education laboratory) towards an “Unparallel Health Insurance Scheme” to retain their flow at one end for the purpose of imparting medical education as a result to provide them the benefit of concessional rates for investigations and treatment at other end would fall within the meaning of “supply” eligible for exemption under the category of “Educational and/or Health Care Services.”

d. Whether the nominal amount received for making space available for essential facilities needed by the students and staffs such as Banking, Parking, Refreshment etc. which are support activities for attainment of main activities and further amount received on account of disposal of wastage would fall within the meaning of “supply” qualifying for exemption under the category of “educational and/or health care services.”

The MHAAR vide order No. GST-ARA-120/2018-19/B-51 dated 04.05.2019, held that the Kasturba Health Society and MGIMS are separate and distinct person and as such are two separate entities and therefore question were not answered.

The Applicant preferred an appeal before the Appellate authority for advance ruling Maharashtra state (MAAAR), who vide its order No. MAH/A AAR/SS-RJ/19/2019-20 dated 13.12.2019 upheld the order passed by the lower authority.

The Appellant challenged both these orders in writ petition No.1745 of 2020 before the High-court of judicature at Mumbai in which the Hon'ble court vide order dated 30.08.2021 observed and directed as under:

“We find that these orders to not answer the basic question raised by the petitioner society. The question raised by the petitioner society was as to whether or not, the petitioner society, on its own strength and in its own right, could be said to be entitled to seek exemption from the requirement of registration and also discharge of Goods and Service Tax liability. The authorities ought to have considered this contention independently of the activity of MGIMS and in the light of the manner in which the aims and objects of the society is fulfilled by the petitioner society. Such exercise having not been done by the authorities below and no findings on these lines having been rendered by both the authorities, we are of the view that both the orders are erroneous and cannot stand to the scrutiny of law. The question posed by the petitioner society in respect of which advance ruling was solicited, must be answered specifically by these authorities.”

The MHAAR through its order No. GST-ARA-120/2018-19/B-90 dated 10.11.2021 held as under;

• In respect of Question (i), it is held that the appellant has not relied on any case law decided under GST Act or any particular provisions or schedule entry or any particular notification and hence the activity of imparting medical education is covered by the scope “business”.
• In respect of Question (ii), it is held that the appellant is liable to be registered.
• In respect of question (iii) a, it is held that the charges collected are exempt from tax.
• In respect of question (iii)b it is held that the charges are exempt from tax.
• In respect of question No.(iii)c it is held that the charges received from patients is taxable at the rate of 18%.
• In respect of question No.(iii)d it is held that nominal amount received for essential facilities is taxable at the rate of 18%.

MHAAAR: It is observed that the Appellant-Society are rendering exempted services as well as taxable services. Hence, it is concluded that the Appellant-Society are liable to take registration in terms of section 22(1) of the CGST Act, 2017 provided their aggregate turnover exceeds the threshold limit prescribed under the said Act.

Held: we modify the ruling of the MAAR with regard to question number (iii)(a), (iii)(c) and (iii)(d), and hold that-

i. The fees and other charges received from students and recoupment charges received from patients would constitute as a consideration for “outward supply” as defined in section 2 (83) of the CGST Act, 2017 and the supply of educational services or health care services, against which both these charges are collected by the Applicant, are exempted supplies in terms of the entries at SI. No. 66 and SI. No. 74 of the Notification No. 12/2017-C.T. (R) dated 28.06.2017 [Answer to Question (iii) (a)].

ii. The charges collected under the “Unparallel Health Insurance Scheme” are to be considered as advance towards the provision of the health care services to the subscribers of this scheme, and accordingly, any amount collected towards this scheme will not be subjected to levy of GST in terms of the entry at SI. No. 74 of the exemption Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 [Answer to Question (iii)(C)].

iii. The amount received by the Appellant for rendering renting of immovable property services will be considered as separate and independent supplies, and will be taxable at the rate of 18% in terms of the item (iii) bearing the description “Real estate services other than (i) and (ii) above” of the entry at SI. No. 16 of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017. whereas, the charges received against the disposal of wastes will be subject to levy of GST as the supply of wastes to the vendors would be construed as independent and separate supply, attracting the levy of GST at the applicable rate prescribed under Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 [Answer to Question (iii) (d)].

Advance Ruling No. and Date : 49/2022 dated, 14.07.2022

Questions before the Telangana Authority for Advance Ruling [‘TSAAR’], Goods and Service Tax:

1. Whether GST exemption is applicable to applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities)?

2. If answer to Q.No.1 is affirmative, whether the exemption is available to the applicant in case of the services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities)?

The questions raised by the applicant are clarified as below:

1. Whether GST exemption is applicable to applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities)?

Answer: Yes.

2. If answer to Q.No.1 is affirmative, whether the exemption is available to the applicant in case of the services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities)?

Answer: : No.

Referring the application to Appellate Authority for Advance Ruling: Since there is no uniform opinion arrived by the Members of the Authority for Advance Ruling in respect of Question No. 2 raised by applicant representing Central Tax and State Tax and they have expressed two different views on the issue raised by the applicant on the applicability of GST as sub-contractor or the application filed by M/s. Magnetic Infotech Pvt Ltd, Plot NO.08, Krishna Nagar Colony, Kakaguda Village, Wellington Road, Picket, Secunderabad, Hyderabad, Telangana- 500009 (36AACCM2333F1ZV), is being referred to the Appellate Authority for Advance Ruling for the state of Telangana in terms of Section 98(5) of the CGST/TGST Act, 2017 for hearing and decision on the question No. 2 on which advance ruling is sought.

TSAAAR: Since in the present case the main contractor to whom the applicant is to provide services as sub-contractor is not an educational institution, though the services are allegedly being provided to the Educational Boards and Universities by the main contractor, the exemption contained in the impugned notification is not available to the applicant. When exemption contained in a notification is to be claimed, an applicant is to satisfy the conditions prescribed therein. The wordings of any notification have to be strictly read to allow or deny any exemption.

Held: The applicant, M/s Magnetic Infotech Private Ltd., as a sub contractor, is not eligible to claim exemption as available under Notification No. 12/2017-(R), dt. 28.6.2017.

Advance Ruling No. and Date : KAR ADRG 27/2022 dated 12th August 2022

Questions before the Karnataka Authority for Advance Ruling [‘KAAR’], Goods and Service Tax :

a. "Classification of parts and accessories suitable for use solely with the hearing aids?

b. Rate of tax on supply of such parts and accessories which are suitable for use solely with the hearing aids?

c. Whether such parts and accessories, suitable for use solely with the hearing aids, are exempt by virtue of Sl.No 142 of 2/2017 CT (Rate) dated 28-06-2017 as amended from time to time? "

The AAR vide its order KAR ADRG No 27/2022 dated 12th August 2022 gave the following ruling in respect of the above questions:-

a. The parts and accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading.

b. The rate of tax (GST) applicable on supply of such parts and accessories of hearing aids is 18% in terms of entry No 453 of Schedule III to the Notf No 01/2017 CT (Rate) dated 28-06-2017.

c. The entry No 142 of Notification 2/2017 CT (Rate) dated 28-06-2017 is not applicable to the supply of parts and accessories of hearing aids and thus the said goods are not entitled for exemption.

KAAAR: The manner of reading the GST rate notification is based on the chapter/heading/sub-heading/tariff item mentioned in the entry together with the description of goods specified in the said entry. One cannot assume that the indication of a chapter or heading in an entry will automatically cover all goods under a sub-heading and tariff items under that chapter or heading and ignore the description of goods specified in the said entry. We have already held that the description of goods in entry Sl.No 221 of Schedule II / 255A of Schedule I does not include within its scope parts and accessories of hearing aids. Therefore we uphold the ruling given by the lower Authority that the parts and accessories of hearing aids falling under tariff item 9021 90 10 are not entitled for exemption under entry Sl.No 142 of Notification No 02/2017 Central Tax (Rate) but are chargeable to tax at the rate of 18% in terms of entry Sl.No 453 of Schedule III of Notification No 01/2017 Central Tax (Rate).

Held: We uphold the order No. KAR ADRG 27/2022 dated 12/08/2022 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Sivantos India Pvt Ltd, No 78, 4th Floor, Salarpuria Sattva Magnificia - Phoenix, Near Tin Factory, Old Madras Road, Doorvani Nagar, Bengaluru Urban, 560016, stands dismissed on all accounts.