AAR Maharashtra

GST Payable on Sale of Religious books, DVD & CD by Charitable Trust

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAAR Maharashtra)

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAAR Maharashtra) Appellant has contended that it is a public charitable trust with the main object of advancement of religious and spiritual teaching and is not engaged in any trade, commerce, manufacture, profession, vocation, wager or in other similar activities. Also, it i...

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Renting of workwear qualify as transfer of right to use of goods

In re Lindstrom Services India Private Limited (GST AAR Maharashtra)

The supply of renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration is a mixed supply under section 2 (74) of CGST Act....

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AAR cannot explain Legal procedure for cancellation of flat

In re Kolte Patil Developers Ltd (GST AAR Maharashtra)

In re Kolte Patil Developers Ltd (GST AAR Maharashtra) Applicant asked ‘What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation (after discussion with customer).’ AAR held that  q...

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GST Payable on Cheque Bounce Charges

In re Bajaj Finance Limited (GST AAR Maharashtra)

In re Bajaj Finance Limited (GST AAR Maharashtra) Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? In the present case, as per details presented before us, we clearly find that there is a clear understanding or agreement between the parties in the present case to […]...

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GST on membership & registration fees paid by BCSBI members

In re The Banking Codes And Standards Board Of India (GST AAR Maharashtra)

In re The Banking Codes And Standards Board Of India (GST AAR Maharashtra) Whether GST is liable to be paid on the contribution made by Members towards ‘Annual Membership Fees and registration fees’ to the Corups Fund of Banking Codes And Standards Board Of India (BCSBI) and recurring expenditure  being incurred? We find that...

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Gurudev Siddha Peeth allowed to withdraw GST advance ruling application

In re Gurudev Siddha Peeth (GST AAR Maharashtra)

The Application in GST ARA form No. 01 of Gurudev Siddha peeth, vide reference ARA 35 dated 07.03.2018 and revised dated 23.05.218 is disposed off as being withdrawn unconditionally....

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ICA Pidilite allowed to withdraw GST advance ruling application

In re ICA Pidilite Private Limited (GST AAR Maharashtra)

The Application in GST ARA form No. 01 of ICA Pidilite Private Limited, vide reference ARA No. 42 dated 20.06.2018 is disposed off as being withdrawn unconditionally....

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Sampada Caterers allowed to withdraw GST advance ruling application

In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (GST AAR Maharashtra)

In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax  Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST and MGST Act”] by SAMPADA CATERERS, PROPRIETOR ...

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Sodexo allowed to withdraw GST advance ruling application

In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra)

In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Sodexo Food Solutions India Private Lim...

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Slump sale of business as going concern to related party qualifies as supply

In re Merck Life Science Private Limited (GST AAR Maharashtra)

Seller has agreed to sell, transfer, convey, assign and deliver to the applicant or to any affiliates as directed by applicant for the BPL business which would be transferred as a slump sale on going concern basis. BPL business means BP business, LS Business and PM business as going concern as outlined in 'Definitions and Interpretations'...

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