c

AAR Maharashtra

AAR Maharashtra allows Minakshi P Kakade to withdraw application

In re Minakshi P Kakade (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s. Minakshi P Kakade, vide reference ARA No. 42 Dated 13.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally....

Read More

Zirconium Oxide Ceramic Dental Blanks classifiable under Chapter Heading 69091200

In re Jyoti Ceramic Industries Pvt. Ltd. (GST AAR Maharashtra)

In re Jyoti Ceramic Industries Pvt. Ltd. (GST AAR Maharashtra) Question 1: – Whether the Product namely ‘Zirconium Oxide Ceramic Dental Blanks’ in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as ‘Ceramic Product’ as at this stage Artificial Teeth are not produced from i...

Read More

GST not payable on recoveries from employees for notice pay recoveries & for providing parental insurance

In re Syngenta India Limited (GST AAR Maharashtra)

Recovery of notice pay from dues of employee / payment of notice pay by the employee who could not serve the notice for the period as per contractual agreement / appointment letter does not amount to supply and therefore as per Section 7 (1A) of the CGST Act, 2017, the provisions of Schedule II does not come into play....

Read More

Availment of common input supplies on behalf of other unit/units registered as distinct person will qualify as supply of services

In re Cummins India Limited (GST AAAR Maharashtra)

AAAR held that head office using all its human resources to facilitate the operational requirements of the branch offices/units by way of procuring common input services on behalf of the branch offices/units thereby, providing the services, therefore, allocation and recovery of any amount including its employees salary cost from the branc...

Read More

AAR Maharashtra allows ‘Lonza India Private Limited’ to withdraw application

In re Lonza India Private Limited (GST AAR Maharashtra)

In re Lonza India Private Limited (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Lonza India Private Limited, vide reference ARA No. 23 Dated 07.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The present application has b...

Read More

GST not payable on recovery from Employees for canteen facility at subsidized rates

In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra)

In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra) Question 1: – Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? Answer: – Answered in the negative. Question 2: – Whether the GST would be payable on the rec...

Read More

AAR cannot give a ruling if similar issue is pending before DGGI

In re Dlecta Foods Pvt Ltd. (GST AAR Maharashtra)

In re Dlecta Foods Pvt Ltd. (GST AAR Maharashtra) Whether the product ‘Non-Dairy Cream’ manufactured by the Applicant is covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff? Subject classification matter is pending as a dispute in proceedings initiated by the Directorate General GST Intelligence (DGGI), Pune R...

Read More

Question of Refund of GST paid on advances not falls in Jurisdiction of AAR

In re India Item Society (GST AAR Maharashtra)

India ITME Society should refund the amount to their customer members with GST and the society should either get tax refund or deduct the amount of GST paid on such transaction from their future tax obligation without any time constraints mentioned in Section 34 of CGST Act 2017....

Read More

AAR application filed after completion of service rejected

In re Balkrishna Jayram Koli (GST AAR Maharashtra)

The application is filed after the service is over. The work is over. Hence application is not maintainable as per Sec 95(a), so same cannot be admitted....

Read More

Dried and Polished Turmeric are not exempted from GST

In re Nitin Bapusaheb Patil (GST AAR Maharashtra)

Whether the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agriculture Produce' and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric?...

Read More

Browse All Categories

CA, CS, CMA (5,876)
Company Law (7,982)
Custom Duty (8,945)
DGFT (4,696)
Excise Duty (4,592)
Fema / RBI (4,943)
Finance (5,356)
Income Tax (39,487)
SEBI (4,291)
Service Tax (3,849)

Search Posts by Date

January 2022
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31