AAR Maharashtra

CRP Test Kit & HbA1c Test kit classifiable under chapter heading 3002

In re Accurex Biomedical Private Limited (GST AAAR Maharashtra)

CRP Test Kit and HbA1c Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% (CGST @2.5 % +SGST @2.5 %)...

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CNG Dispenser merit classification under Chapter Heading 90.32

In re Parker Hannifin India Private Limited (GST AAAR Maharashtra)

In re Parker Hannifin India Private Limited (GST AAAR Maharashtra) CNG Dispenser does not have a pump or a pumping function. Rather, it has simpliciter inlets and outlets which allows for movement of the CNG from the storage tank to the vehicle via the CNG Dispenser. The reason for movement of the CNG is that the […]...

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Housing Society not eligible to claim ITC on works contract services of repairs, renovations & rehabilitation

In re Mahavir Nagar Shiv Shrushti Co-op. Housing Society Limited (GST AAAR Maharashtra)

In re Mahavir Nagar Shiv Shrushti Co-op. Housing Society Limited (GST AAAR Maharashtra) AAAR do not find any reason to interfere with the Advance Ruling passed by the MAAR vide Order No. GST-ARA-19/2021-22/B-94 dated 10.1 1.2021 wherein it has been held that the Appellant-society is not eligible to avail ITC of the tax paid on […]...

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No GST on reimbursement for charitable activities received from Government by Trust

In re Jayshankar Gramin and Adivasi Vikas sanstha (GST AAAR Maharashtra)

In re Jayshankar Gramin and Adivasi Vikas sanstha (GST AAAR Maharashtra) On perusal of the  dictionary meanings of the term subsidy, it is apparent that any money/amount granted by a government to any private person or company for undertaking any charitable activities, which are beneficial to the public, will be construed as subsidy. In ...

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No GST on reimbursement received by industry partner for stipend paid to students

In re 2Coms Foundation (GST AAR Maharashtra)

Authority has held that the reimbursement by Industry Partner to the applicant, of the stipend paid to the trainees, does not attract tax under the GST Act....

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GST on value of diesel filled free of cost – AAR Maharashtra allows withdrawal of application

In Re Gypsum Company (Santosh Nagappa Shetty) (GST AAR Maharashtra)

In re Gypsum Company (Santosh Nagappa Shetty) (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s THE GYPSUM COMPANY (Santosh Nagappa Shetty), vide reference Online ARA Application Dated 28.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ...

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GST leviable on services provided by Liaison Office to Foreign HO

In re Dubai Chamber of Commerce and Industry-Liaison Office (GST AAAR Maharashtra)

In re Dubai Chamber of Commerce and Industry-Liaison Office (GST AAAR Maharashtra) GST is leviable on services provided by the Liaison Office to the Foreign Head Office (HO)- Dubai Chamber Liaison office to pay GST on activities on behalf of DCCI UAE: AAAR The AAAR, Maharashtra in Dubai Chamber of Commerce and Industry [Order No. MAH/AAA...

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Division of single Tender to answer particular situations & ignore other situations is not correct: AAR

In re Cummins India Ltd. (GST AAR Maharashtra)

AAR held that division of the single Tender to answer particular situations and ignore other situations will not be the right way to go forward and therefore this Authority will not be able to answer the questions raised by the applicant....

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AAR Maharashtra allows ‘Altracrete Build Mat’ to withdraw application

In re Altracrete Build Mat Pvt Ltd. (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s Altracrete Build Mat Pvt Ltd, vide reference Online ARA Application Dated 24.07.2018 is disposed of, as being withdrawn voluntarily and unconditionally....

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AAR Maharashtra allows Bombay Presidency Radio Club Ltd to withdraw application

In re Bombay Presidency Radio Club Ltd (GST AAR Maharashtra)

Application in GST ARA Form No. 01 of M/s. THE BOMBAY PRESIDENCY RADIO CLUB LTD., vide reference ARA No. 66 Dated 01.01.2021 is disposed of, as being withdrawn voluntarily and unconditionally....

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