TaxTMI 
TaxTMI 
2026 (8) TMI 835
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....Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the Appellant within a period of six months from the date of the Order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the appellant has been given an opportunity of being heard. 2. Under Section 103(1) of the Act, this Advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) on the Appellant who had sought....
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....inafter referred to 'the Act') by M/s. Aditya Birla Global Trading (India) Private Limited, Uttar pradesh (hereinafter referred to as 'Appellant'). The Appellant is registered in Tamilnadu under the GST Act vide GSTIN 33AATCS0544F1ZD and the appeal was filed against the Advance Ruling No. 44/ARA/2025 dated 31.10.2025 passed by the Authority for Advance Ruling, Tamilnadu ('AAR') on an application filed by them. 3. The Appellant is engaged in the business of importing and trading of goods and providing cargo-handling services. They provide services relating to storage, cargo handling, security and other 3PL/4PL logistics support, including yard management. Apart from trading of commodities, the Appellant is also providing cargo handling se....
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....ed that as the query raised by the appellant already stands decided/adjudicated by the Additional Commissioner, Kutch (Gandhidham) Commissionerate, the application itself becomes liable for rejection in view of the first proviso to Section 98 (2) of the CGST Act, 2017. 7. Aggrieved by the said Ruling, the Appellant had filed an appeal before the Appellate Authority for Advance Ruling praying to 1) Set aside the Impugned Advance Ruling No. 44/ARA/2025 dated 31.10.2025 passed by the Tamil Nadu Authority for Advance ruling, Chennai, with consequential relief; 2) Pass any other order or orders as deemed fit and proper in the circumstances of the case. 8. The Appellant has filed appeal before AAAR on the following grounds....
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....tigation nor any adjudication. 8.4. Appellant submitted that the entire premise of the AAR's rejection is that "the basic business model remains the same". This finding is factually incorrect and contrary to the record. However, the proposed contracts in relation to the TNAAR application involves material changes, viz., (i) title to goods passing at the time of invoicing; (ii) buyer taking responsibility for storage, security and insurance post-sale; (iii) creation of bailment arrangement between the buyer and the Appellant; (iv) revised obligations on e-way bills and cargo movement. All of the above changes the character of the contract as well as the structure of the business model. They also subm....
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....ng in the Gujarat SCN which involves the question of imposing penalty, and the two matter operate in different domains. 8.7. Conversely, the fact that a past SCN in another state which alleged that the services were not performed does not alter the legal position that, going forward, the Appellant's proposed supplies are capable of being independently structured and priced. GST classification must follow the contract and not historical allegations. 9. Personal Hearing The Appellant was given an opportunity to be heard on 23.06.2026. Shri. Dinesh Kumar Agrawal, Advocate appeared for the personal hearing as the authorized representative (AR) of M/s. Aditya Birla Global Trading (India) Pvt Ltd. in respect of the appeal filed against t....
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....the advance ruling no. 44/AAR/2025 dated 31.10.2025 and the submissions made during the personal hearing. We have also considered the issue involved, the relevant facts and the Appellant's submission/interpretation of law in respect of question on which the advance ruling is sought and the findings of the Advance Ruling Authority. 10.2. We note that the Appellant is engaged in the business of importing and trading of goods and providing cargo handling services. They have applied for Advance Ruling as to whether the supply of goods under the Sales Contract and Supply of handling services under the Service Contract would be regarded as independent supplies and what would be the classification of services supplied under the Service Contract....