AAR Madhya Pradesh

AAAR rejects application as matter was already pending before DGGI

In re Anik Milk Products Private Limited (GST AAAR Madhya Pradesh)

In re  Anik Milk Products Private Limited (GST AAAR Madhya Pradesh) We find that the question before us essentially pertains to classification of the goods under the Act. We, therefore observe that the issue before us is squarely covered under section 97(2)(a). However, we also take a note of the letter of the Joint Director […]...

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Application not maintainable if question raised is already pending or decided: AAAR

In re Saisanket Enterprises (GST AAAR Madhya Pradesh)

In re Saisanket Enterprises (GST AAAR Madhya Pradesh) We find that the first proviso to section 98(2) of CGST Act, 2017 is very clear, that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in case of an applicant under any of […]...

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ITC not eligible on inward supply of motor vehicles used for demonstration

In re Khatwani Sales And services LLP (GST AAAR Madhya Pradesh)

Input tax credit not eligible on demo vehicles used for demonstration and for offering trial facility to customers ...

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No GST on Service by service provider located in a non-taxable territory for Skill Development project of Govt

In re Directorate of Skill Development (DoSD) (GST AAAR Madhya Pradesh)

In re Directorate of Skill Development (DoSD) (GST AAAR Madhya Pradesh) The project for the Establishment of Center for Occupational Skills Acquisition within the Global Skills Park (hereinafter referred as GSP) in Bhopal, Madhya Pradesh was given to Directorate of Skill Development, Department of Technical Education, Skill Development &a...

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ITC not admissible on purchase of Lift for Hotel of Appellant

In re Jabalpur Hotels Private Limited (GST AAAR Madhya Pradesh)

In re Jabalpur Hotels Private Limited (GST AAAR Madhya Pradesh) Whether Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business? As per the Section 17 (5) of CGST Act mentioned above, the Input tax credit shall not be available […]...

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Advance ruling is limited to applicant & the concerned or jurisdictional officer

In re Madhya Pradesh Power Generating Company Limited  (GST AAAR Madhya Pradesh)

In re Madhya Pradesh Power Generating Company Limited  (GST AAAR Madhya Pradesh) AAAR held that Ruling given in case of M/s Kalyan Toll Infrastructure Ltd by Authority of Advance Ruling cannot be treated as precedent for this case. According to sub section (1) of section 103 of CGST/MPGST Act, 2017 applicability of advance ruling is [&he...

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ITC not eligible on purchased for repair of building to the extent of capitalization 

In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAAR Madhya Pradesh)

In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAAR Madhya Pradesh) Q1. Whether ITC on GST paid on goods purchased for the purpose of maintenance such as vitrified tiles, marbles, granite, ACT sheets, steel plates, TMT TOR, bricks, cement, paint, chemicals sanitary items like wash basin urinal pots and toilet accessories can be cla...

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No ITC on goods purchased & capitalised for construction of Warehouse

In re Unity Traders (GST AAAR Madhya Pradesh)

Whether ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor(Saria), Bricks, Cement, Paint and other construction material can be claimed in full?...

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Fried Fryums classifiable under Tariff Item 2106 90 99

In re Alisha Foods (GST AAAR Madhya Pradesh)

Fried Fryums manufactured & supplied by Appellant is classifiable under Tariff Item 2106 90 99 of First Schedule to Customs Tariff Act, 1975....

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GST payable under RCM on contributions to DMF & NMET: AAAR

In re NMDC Limited (GST AAAR Madhya Pradesh)

In re NMDC Limited (GST AAAR Madhya Pradesh) AAAR held that The Appellant is liable to pay GST under reverse charge on the contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per Mines and Minerals (Development and Regulation) Act, 1957. Read Also AAR: Classification of service of grant...

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