AAR Maharashtra

GST on supplying manpower to Hospitals & Dispensaries run by Government medical college

 In re Janki Sushikshit Berojgar Nagrik Seva Sahakari Sanstha Ma (GST AAR Maharashtra)

In re Janki Sushikshit Berojgar Nagrik Seva Sahakari Sanstha Ma (GST AAR Maharashtra) Applicant is mainly supplying manpower and only in the case of Government Ashram school, applicant is providing goods in the form of vegetable and mutton as per the contract executed. The first question raised by the applicant is whether the supply of [&...

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GST on supply of Manpower to Municipal Corporation

In re Work Group Sushikshit Berojgar Nagrik Sewa Sahkari Sanstha Maryadit Amravati (GST AAR Maharashtra)

In re Work Group Sushikshit Berojgar Nagrik Sewa Sahkari Sanstha Maryadit Amravati (GST AAR Maharashtra) Clause (q) of the 12th Schedule mentioned above, mandates Municipal Corporations to provide Public amenities including street lighting, parking lots, bus stops and public conveniences. Applicant is providing manpower to the Amravati Mu...

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No GST on financial assistance under German Government develoPPP.de programmeme

In re Prettl Automotive India Private Limited (GST AAR Maharashtra)

In re Prettl Automotive India Private Limited (GST AAR Maharashtra) Q1. Whether the financial assistance to be received by the Applicant are covered as consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the CGST Act, 2017/MGST Tax Act, 2017? Answer:- Answered in […]...

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AAR explains GST on supply of Digital Goods/Online Gaming

In re Amogh Ramesh Bhatawadekar (GST AAR Maharashtra)

In re Amogh Ramesh Bhatawadekar (GST AAR Maharashtra) Question. I) Whether ‘e-goods’ as commercially known in the market are ‘goods’ as defined in the GST Acts or are they services as per GST Act? Answer: – E-goods, in this case- ‘Online Gaming’ will be covered under services under the GST Act. Qu...

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No ruling on HSN classification of Tyre Pyrolysis Oil due to non-submission of full details

In re Royal Carbon Black Private Limited (GST AAR Maharashtra)

In re Royal Carbon Black Private Limited (GST AAR Maharashtra) Question. What is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable? Answer: – The said question cannot be answered in view of non-submission of full details by the Applicant as mentioned under the Observations and Findings section...

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ITC allowed wef 01.02.2019 on leasing, renting or hiring of motor vehicles, for transportation of persons

In re Tata Motors Limited (GST AAR Maharashtra)

In re Tata Motors Limited (GST AAR Maharashtra) Section 17(5) had clearly debarred Input Tax Credit on motor vehicles or conveyances used in transport of passengers till the date of the amendment i.e. 01.02.2019. However with effect from 01.02.2019, Input Tax Credit has been allowed on leasing, renting or hiring of motor vehicles, for tra...

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Laying of paver blocks not amount to works contract service for construction of immovable property

In re M/s. Sundharams Private Limited (AAR Maharashtra) Advance Ruling No. GST-ARA-36/2019-20/B-64Notification No. GST-ARA-36/2019-20/B-64 (15/12/2020)

In re M/s. Sundharams Private Limited (AAR Maharashtra) Laying of the paver blocks cannot amount to works contract service for construction of the immovable property under section 17(5)(c) of CGST Act since, the expression “construction” for the purpose of section 17(5)(c) and 17(5)(d) includes reconstruction, renovation, addi...

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AAAR cannot answer on correctness of GST liability based on illustrative invoices

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra)

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out by the Appellant would amount to supply ...

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Impact on Valuation of used waste sand which is of the value ‘Nil

In re Kolhapur Foundry and Engineering Cluster (GST AAR Maharashtra)

In re Kolhapur Foundry and Engineering Cluster (GST AAR Maharashtra) The question raised by the applicant is ‘The used waste sand which is of the value NIL Refer separate Valuation Certificate by Engineer) will have any impact on Valuation?.’ The jurisdictional officer has submitted that, as regards the second question, valu...

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No GST on Prize money/ stakes in absence of any supply

In re Vijay Baburao Shirke (GST AAAR Maharashtra)

In re Vijay Baburao Shirke (GST AAAR Maharashtra) The Appellant Authority set aside the advance ruling issued by AAR, and hold that prize money/ stakes will not be subject to GST in the absence of any supply. Accordingly, the Applicant- Respondent is also not entitled to avail any ITC in accordance with the provisions of […]...

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