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AAR Maharashtra

Latest Posts in AAR Maharashtra

Marketing services provided in respect of goods made physically available by recipient of services- Export of service?

June 13, 2023 1977 Views 0 comment Print

MAAR upholds that MEK Peripherals India Pvt. Ltd.’s supply to IIUL does not qualify as export of service under IGST Act, emphasizing that the place of supply is India, not fulfilling the conditions for export as defined.

GST Implications on Transfer of Monetary Proceeds from IVL India to IVL Sweden

June 5, 2023 1191 Views 0 comment Print

Understand the GST implications on transferring monetary proceeds from IVL India to IVL Sweden, as elucidated by GST AAAR Maharashtra.

Movement of Capital goods between distinct person not supply

June 5, 2023 1698 Views 0 comment Print

AAAR held that transaction between two GSTINs of same person would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of Central Goods and Services Tax Act, 2017

GST on reimbursement received from NEEM Trainer towards Stipend & other expenses

May 12, 2023 876 Views 0 comment Print

In re Beeup Skills Foundation (GST AAAR Maharashtra) AAAR held that the reimbursement amount received by the Appellant from NEEM Trainer towards Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees is not in the capacity of pure agent. In the […]

GST on preferential location charges & Other charges levied by a builder

March 30, 2023 5490 Views 0 comment Print

In re Puranik Builders Limited (GST AAAR Maharashtra) Insofar as the challenge to the levy of service tax on taxable services as defined under section 65(105) (zzzzu) is concerned, we do not find any merit in the contention that there is no element of service involved in the preferential location charges levied by a builder. […]

GST applies on Voluntary Gratuitous Payment From Outgoing Member: AAAR

March 23, 2023 1695 Views 0 comment Print

In re Monalisa Co-Operative Housing Society Limited (AAAR Maharashtra) In the instant case, outgoing member of the society, Mr Sanjay Prakash Sahjwani, has made payment of Rs 17,70,000/- to the society which appellant claims to be voluntary contribution on his own will and volition. On bare perusal of the affidavit submitted by the appellant in […]

12% GST payable on setting of Naval Communication Network for Indian Navy on Supply from 1.4.19 to 31.12.21

February 7, 2023 996 Views 0 comment Print

In re Sterlite Technologies Limited (GST AAAR Maharashtra) The supply under the contract for setting of Naval Communication Network for Indian Navy from 1.4.2019 to 31.12.21 are held as falling under entry at serial number 3(vi)(a) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and accordingly taxable at 6% under CGST and 6% under SGST or 12% […]

GST on designing and development of tools for the overseas OEMs/Machinist

January 20, 2023 2679 Views 1 comment Print

In re Precision Camshafts Limited (GST AAAR Maharashtra) The moot issues before us are as to whether activity of appellant is an intermediary service as held by the MAAR or as contended by the appellant, an activity of design and development of patterns/tools used for manufacturing of camshafts, for a overseas customer is a composite […]

GST under RCM on renting of immovable property services received from SEEPZ/SEZ

January 13, 2023 7410 Views 1 comment Print

In re Portescap India Private Limited (GST AAAR Maharashtra) AAAR held that any supply of goods or services or both made to a SEZ developer or SEZ unit for carrying out the authorised operation in SEZ will be considered as zero-rated supply. That is, the said supply will not attract any GST whatsoever. It is […]

GST on services for augmentation of oil/gas facilities

January 3, 2023 2040 Views 0 comment Print

In re Worley Services India Pvt. Ltd. (GST AAAR Maharashtra) We, hereby, uphold the MAAR Order No. GST-ARA-27/2020-21/B-38 dated 31.03.2022 (‘Impugned Order’) wherein it has been held that the services provided by the Appellant are neither covered under SI. No. 24(ii) nor under SI. No. 21(ia) of the Rate Notification. As regards the classification of […]

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