AAR Maharashtra

AAR cannot decide on correct discharge of GST by applicant

In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra)

In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra) In the instant case that, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words. Section 97(2), which encompasses the questions, for the ruling by this Authority [&hellip...

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GST exemption on Pure services to Municipal Corporation & Councils

In re Core Project Engineers & Consultants Private Limited  (GST AAR Maharashtra)

In re Core Project Engineers & Consultants Private Limited (GST AAR Maharashtra) We find that the Services are provided by the applicant are in relation to Urban planning including town planning and Planning of land- use and construction of buildings in as much as all the said activities help the local authorities to do Town Planning...

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‘Pattern of renting’ in relation to usage of property provides context in determination of unit

In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra)

In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra) ‘Pattern of renting’ in relation to usage of the property provides the context’ or ‘perspective’ in determination of unit of accommodation. In a hotel, a room constitutes ‘a unit’ whereas in a hostel, a bed may constitute ‘a un...

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No jurisdiction to rule on issuing Credit note without charging GST on post-sale discounts- AAR

In re CEAT Limited (GST AAR Maharashtra)

Whether the applicant can issue commercial credit note to its dealers for post-sale discounts without charging GST. Hence, it is held that this AAR does not have jurisdiction to pass any ruling on such matters....

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Threaded metal nuts classifiable under Tariff item 73181600

In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra)

In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra) Q. Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00? A. In view of the discussions made above, Threaded metal nuts merits classification under the Tariff […]...

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Recipient of services cannot apply for Advance Ruling under GST

In re Portescap India Private Limited (GST AAR Maharashtra)

In re Portescap India Private Limited (GST AAR Maharashtra) Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject […]...

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No ITC of GST on input & input services used for construction of commercial immovable property, subsequently used for renting

In re Ashish Arvind Hansoti (GST AAR Maharashtra)

In re Ashish Arvind Hansoti (GST AAR Maharashtra) Question : Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting? Section (17) (5) (d) bars a taxable person, in the subject case the applicant, from taking inp...

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AAR application not admissible on separate invoice issue to each co-owners

In re Rishabh Chopda (GST AAR Maharashtra)

In re Rishabh Chopda (GST AAR Maharashtra) The first question raised by the applicant is whether the co-operative society, in the present case has to issue four separate invoices to each of the four co-owners so that all of them can get proportionate input tax credit. We find that the said question is raised on […]...

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AAR Application not admissible if Applicant is not supplier

In re Futuredent (GST AAR Maharashtra)

In re Futuredent (GST AAR Maharashtra) We find that the applicant has not undertaken the supply in the subject case, and is also not proposing to undertake the supply. We find that, the applicant is a recipient of services from a person situated abroad. The impugned transactions are not in relation to the supply of […]...

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GTA Service: AAR cannot rule on ‘procedure’ which applicant can follow

In re Liberty Translines (GST AAR Maharashtra)

In re Liberty Translines (GST AAR Maharashtra) The second question raised by the applicant is whether Applicant would be right in charging GST @12% under Forward Charge mechanism to POSCO in terms of Notification No 20/2017-Central Tax (Rate) 2017 dated 22 August, 2017 when POSCO as the main contractor is already charging GST @12% under ...

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