AAR Maharashtra

AAAR cannot determine if Supply of services amounts to export or not

In re Mayank Jain (GST AAAR Maharashtra)

In re Mayank Jain (GST AAAR Maharashtra) Once it has been decided that the entire gamut of activities of the Appellant, which are in the nature of the facilitation of the main services between the Consultant Manager and its customers, i.e. prospective investors, are those of an intermediary, we proceed to the determination of the [&hellip...

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28% GST Payable on Supply of Air Conditioners with Installation Services

In re Nikhil Comforts (GST AAAR Maharashtra)

In re Nikhil Comforts (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immovable property, and therefore does not fall under the definition of ‘works contrac...

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Breakwater not Plant & Machinery- ITC not eligible- AAAR

In re Konkan LNG Private Limited. (GST AAAR Maharashtra)

In re  Konkan LNG Private Limited. (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that  the Appellant is not eligible for taking ITC in terms of section 16  read with section 17  of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction […]...

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No GST on Transportation charges recovered from employees

In re Tata Motors Limited (GST AAR Maharashtra)

Whether GST is applicable on nominal amount recovered by Applicants from their employees for usage of employee bus transportation facility in non-air conditioned bus....

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No provision in GST Act to Transfer AAR application or Refund Fees

In re M/s. Apar Industries Limited (GST AAR Maharashtra)

In re M/s. Apar Industries Limited (GST AAR Maharashtra) Authority for Advance Ruling is supposed to function within the parameters or the GST Act and Rules and we find that there are no specific provisions under the GST Act, to transfer such application proceeding to the concerned State and there are no provisions for refund […]...

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ITC not eligible on purchase of Paver Blocks laid on land

In re M/s. Sundharams Private Ltd (GST AAR Maharashtra)

Applicant contended that Laying of Paver Blocks on land does not amount to construction of Immovable property u/s. 17(5) (c) of the CGST Act, 2017 and are to be construed as moveable items. With respect to eligibility of ITC applicant has stated that, the prohibition to avail input tax credit is applicable only in respect of expenditure w...

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GST on Shatamrut Chyavan (prepared animal feed)

In re Vivek V. Ratnaparkhi- M/s. Madhurya Chemicals (GST AAR Maharashtra)

In re Vivek V. Ratnaparkhi- M/s. Madhurya Chemicals (GST AAR Maharashtra) A. Whether the classification of ‘Shatamrut Chyavan’ falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST) as per List of Exempted Goods as per Sr. No. 102 [&helli...

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GST AAR cannot rule on services provided during Service Tax Regime

In re Woodkraft India Limited (GST AAR Maharashtra)

In re Woodkraft India Limited (GST AAR Maharashtra) Q1&2 Whether in the facts & circumstances of case, applicant is liable to pay GST in respect of Tax Invoice No. 01 dated 25/06/2018 / R.A. Bill No 22 for Rs. 2,42,09,594/-, toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under […]...

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GST Advance ruling cannot be sought on goods not in existence

In re Saint-Gobain India Private Limited (GST AAR Maharashtra)

Goods in respect of which supply being undertaken or proposed to be undertaken, should be existing. In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is also barred under Section 95 of the CGST Act....

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AAR Maharashtra allows Lfonds India to withdraw Application

In re M/s. Lfonds India Pvt. Ltd. (GST AAR Maharashtra)

In re M/s. Lfonds India Pvt. Ltd. (GST AAR Maharashtra) The applicant has submitted a letter dated 24.02.2020 and requested that they may be allowed to voluntarily withdraw their subject application filed on 24.02.2020. The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without goin...

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