AAR Maharashtra

For levy of cess ground clearance of vehicle is to be considered in laden condition only

In re Tata Motors Limited (GST AAAR Maharashtra)

For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition? For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only....

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AAR cannot determine levy of GST on Fees collected from overseas Investors

In re Multiples Alternate Asset Management Private Limited (GST AAAR Maharashtra)

It can decisively be concluded that the question posed by the Appellant i.e. whether the GST is applicable on the Investment Advisory and Management Fees collected from the overseas Investors, is beyond the jurisdiction of the Advance Ruling, and hence cannot be decided by the Advance Ruling Authority...

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ITC not available on goods & services used for construction of Tie-in pipelines, from FSRU to National grid: AAAR

In re Western Concessions Private Limited (GST AAAR Maharashtra)

Tie-in pipeline under question will not be construed as plant and machinery, and hence the Appellant will not be entitled to avail the ITC of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid as per the provision laid out in section 17(5)(c) and 17(5)(d) of the CGST Act, 2017....

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AAAR cannot determine the place of supply

In re Micro Instruments (GST AAAR Maharashtra)

In re Micro Instruments (GST AAAR Maharashtra) Coming to the present case, we observe that in order to determine which levy, whether export, or CGST or IGST, will be imposed on the said supply of ‘intermediary services’ of the Appellant, we will have to determine the place of supply. Then only we can determine the […]...

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AAAR have no jurisdiction to determine place of supply of services or goods or both

In re Segoma Imaging Technologies India Pvt. Ltd. (GST AAAR Maharashtra)

in order to determine which levy, whether CGST and SGST, or IGST will be imposed on the said supply of photography services of the Appellant, we will have to determine the place of supply. Then only, we can determine the nature of levy, whether CGST and SGST or IGST, which will be imposed on the said supply of service of the Appellant. Si...

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Order passed by ARA is void ab-initio if obtained by fraud/suppression/misrepresentation

In re Asstt. Commr. of SGST(D-819) (GST AAAR Maharashtra)

In re Asstt. Commr. of SGST (D-819) (GST AAAR Maharashtra) Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term ‘any of the provisions of this act’ includes investigations proceeding under section 67. It is clear from the [...

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No GST on Adoption Fees received from Adoptive Parents by Trust under Adoption Law

In re Ms. Children of the World India Trust (GST AAR Maharashtra)

Receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations, 2017 by the Prospective Adoptive Parents to the Trust is exempted from the levy of Goods and Services Tax....

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GST on fees from MCGM for Operating Citizen Facilitation / Collection Centres

In re M/s. VFS Global Services Private Limited (GST AAR Maharashtra)

In re M/s. VFS Global Services Private Limited (GST AAR Maharashtra) Whether the work for ‘Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/receipt basis’ involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017  –...

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GST on supply, erection, installation, commissioning and testing of UPS system for DMRC

In re Vertiv Energy Private Limited (GST AAR Maharashtra)

Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act?...

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GST not payable on recovery of 50% Insurance Premium from employees

In re Jotun India Pvt. Ltd (GST AAR Maharashtra)

In re Jotun India Pvt. Ltd (GST AAR Maharashtra) Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to ‘supply of service’ under Section 7 of the Central Goods and Services Tax Act, 2017? AAAR has ruled that. they are not rendering any service of health insurance to their employees and hence, [...

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