AAR Maharashtra

Converting bare shaft supplied by customer into sugar mill roller with own raw material is supply of goods

In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra)

In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra) Question 1):- The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Answer: – The activity […]...

Read More

Breakwater cannot considered to be plant or machinery

In re Konkan LNG Private Limited (GST AAR Maharashtra)

The applicant has agreed that the breakwater is an immovable property. To find whether they are eligible to avail ITC of tax paid on the construction of such breakwater we need to find whether the same can be considered to be 'Plant and Machinery'....

Read More

Non-alcoholic beverage Prohance-D attracts GST @ 18%: AAR

In re Sun Pharmaceutical Industries Ltd. (GST AAR Maharashtra)

In re Sun Pharmaceutical Industries Ltd. (GST AAR Maharashtra) Chapter heading 2106 of the Tariff specifically covers ‘Food preparations not elsewhere specified or included’ and in view of the submissions made by the applicant it is clear that ‘Prohance-D (Chocolate)’ is a food preparation which is meant to be cons...

Read More

AAR cannot deal with ITC of service tax or VAT paid under erstwhile laws

In re Bauli India Bakes and Sweets Private Limited (GST AAR Maharashtra)

In re Bauli India Bakes and Sweets Private Limited (GST AAR Maharashtra) From the collective readings of provisions viz. – Clause (63) and (62) of Section 2 of the CGST Act that, the question enumerated at (d) of Section 97(2), supra does not deal with the admissibility of the credit of taxes paid other than […]...

Read More

GST Rate on operating gaming zone in malls

In re Bandai Namco India private Limited (GST AAR Maharashtra)

In re Bandai Namco India private Limited (GST AAR Maharashtra) Question: – Applicable GST Rate on operating gaming zone in one of leading malls in Mumbai? Applicant submitted that they are engaged in providing amusement facility services and also running family entertainment facility center in Oberoi mail Mumbai. To conduct the busi...

Read More

Hydraulic Kit used on bodies/ platform classifiable under heading 8412

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

In re M/s. Hyva India Pvt. Ltd. (GST AAR Maharashtra) In the present case, the Hydraulic Kit is used on bodies/ platform, detaching sides, tipper bodies falling under Chapter Heading No.8709 as well as for other trailers for transport of goods such as agricultural, public works etc., trailer (whether or not tipper) falling under Heading [...

Read More

GST payable on composite supply of works contract for construction service to prospective lessee

In re M/s Nagpur Integrated Township Private Limited (GST AAR Maharashtra)

In re M/s Nagpur Integrated Township Private Limited (GST AAR Maharashtra) We find that the applicant has in their application mentioned that ‘Applicant is developing the property by construction of Commercial & residential units and integrated facilities and is having exclusive rights to design, finance and develop the property...

Read More

If place of supply & service provider are in same State, CGST & SGST is payable

In re Bilcare Limited (GST AAR Maharashtra)

In re Bilcare Limited (GST AAR Maharashtra) In the present case we find that, though the location of the recipient is outside India, the services supplied are in respect of goods which are made physically available by the recipient of the services to the supplier of the services for the services to be performed. We […]...

Read More

No GST on extra cigarette packs supplied as part of promotion scheme for consideration

In re Golden Tobacco Limited (GST AAR Maharashtra)

In re Golden Tobacco Limited (GST AAR Maharashtra) The Applicant is seller of Cigarettes, and intends to offer extra quantity of Cigarettes (quantity discount) in addition to normal quantity against same consideration, as a taxable supply to its Distributors from their Depot. As per new marketing strategy devised by the Applicant to promo...

Read More

No separate registration is required where imported goods are cleared under invoice from head office  

It was held that as the Applicant need not take any separate registration in Odisha and can facilitate the transaction through Mumbai Head Office GSTIN, it appears to be correct to mention the GSTIN of Mumbai in the E-Way Bill and Dispatch place as Customs warehouse situated at Paradip, Odisha....

Read More

Browse All Categories

CA, CS, CMA (4,173)
Company Law (4,831)
Custom Duty (7,321)
DGFT (3,952)
Excise Duty (4,221)
Fema / RBI (3,776)
Finance (3,954)
Income Tax (30,219)
SEBI (3,143)
Service Tax (3,460)