AAR Maharashtra

Marine paints cannot be considered a Part of Ship under GST Laws

Jotun India Private Limited (GST AAR Maharashtra)

Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under SI No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017?...

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GST payable on supply & installation of car parking system as works contract

Precision Automation and Robotics India Limited (GST AAR Maharashtra)

Precision Automation and Robotics India Limited (GST AAR Maharashtra) Issue- Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act. Held- Since  transaction of supply and installation of ...

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GST Rate on Work Contract Services pertaining to railways by sub-contractor

In re Shree Construction (GST AAR Maharashtra)

In re Shree Construction (GST AAR Maharashtra) Q. No. 1 : What Tax rate to be charged by the sub contractor to main contractor on Works Contract Services ( WCS) pertaining to railways original works contract? Answer : The tax rate to be charged by the sub-contractor to the main contractor would be @ 6% […]...

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GST Rate on sale of Flats/Units under Affordable Housing Project

In re The Ideal Construction (GST AAR Maharashtra)

In re Ideal Construction (GST AAR Maharashtra) Question 1.What is the rate of tax to be levied on the sale of Flats/Units to the prospective buyers? And whether registration of project under Pradhan Mantri Awas Yojana is required? Answer :- The rate of tax to be levied is 12% (8% GST after deducting value of […]...

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Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act: Attracts 28% GST

In re Shandong Heavy Industry India Pvt. Ltd (GST AAR Maharashtra)

In re Shandong Heavy Industry India Pvt. Ltd (GST AAR Maharashtra) Q.A Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of Notification No. 01/2017 – Central Tax […]...

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AAR not maintainable if question raised in application is already pending

In re Sterlite Technologies Limited (GST AAR Maharashtra)

In re Sterlite Technologies Limited (GST AAR Maharashtra) Authority for Advance Ruling shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act” and further stating that in view of the express [&he...

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GST & ITC on operation & maintenance work of Municipality

In re Khilari Infrastructure Private Limited (GST AAR Maharashtra)

In re Khilari Infrastructure Private Limited (GST AAR Maharashtra) Question -1 -Determination of GST leviable on operation and maintenance work order given by such Municipal Corporation. Answer : – Under GST Act, 2017, their services attracted CGST & SGST @ 9% each with effect from 01.07.2017 and CGST & SGST @ 6% each with e...

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AAR rejects application as applicant was already provisionally assessed on similar issue

In re Mosaic India Pvt. Ltd. (Authority For Advance Riling)

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act] by MOSAIC INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions connected to the...

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No input Tax Credit of Education, SHE & Krishi Kalyan cess under GST

In re CMI FPE Limited (GST AAR Maharashtra)

Appellant not eligible to avail input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess & Krishi Kalyan cess lying in his books of Accounts....

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Sales of Goods by religious charitable trust attracts GST

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAR Maharashtra)

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAR Maharashtra) Question 1:- Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra [&hell...

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