AAR Maharashtra

AIS, NAVTEX & amp; SART are covered by Notification No. 1/2017-C.T. (Rate)

In re A.S. Moloobhoy Pvt. Ltd. (GST AAAR Maharastra)

In re A.S. Moloobhoy Pvt. Ltd. (GST AAAR Maharastra) The Appellate Authority for Advance Ruling modify the ruling given by the Advance Ruling Authority by observing that Automatic Identification System (AIS), NAVTEX, and SART are covered by Sr. 252 of Notification No. 1/2017 -C.T. (Rate). Also Read AAR Ruling- GST Rate on GPS, Echo Sounde...

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No GST on Amount retained by Issuer bank as Merchant discount rate

In re The Mobile Wallet Pvt Ltd (GST AAR Maharashtra)

In re The Mobile Wallet Pvt Ltd (GST AAR Maharashtra) In fact there is one composite supply under GST, provided by the acquiring bank to the merchant establishment for which gross value of consideration is Merchant Discount Rate (MDR) which includes the interchange fee. Hence, the supply of Service of the issuing bank got subsumed [&helli...

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Service Recipient cannot obtain Advance Ruling unless paid GST under RCM

In re Telstra Telecommunication Pvt. Ltd. (GST AAR Maharastra)

Applicant who is recipient of services cannot obtain GST advance ruling unless the recipient is paying the taxes under reverse charge mechanism on the transaction of receipt of supply....

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GST AAR application submitted without filing fees is liable for rejection

In re The Kreations Builders & Devlopers (GST AAR Maharashtra)

In re The Kreations Builders & Devlopers (GST AAR Maharashtra) It is mandatory as per section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of Rs. 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application […]...

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GST on installation of Comprehensive ‘CCTV based City Surveillance System’ for Maharashtra Govt.

In re Allied Digital Services Ltd. (GST AAR Maharashtra)

In re Allied Digital Services Ltd. (GST AAR Maharashtra) Comprehensive ‘CCTV based City Surveillance System’ can be termed as immovable property for following reasons: 1) CCTV based Surveillance System have permanently been fastened to the things attached to the earth. 2) The CCTV based Surveillance System cannot not be shifte...

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ITC on Gold coins distributed to customers for Sales Promotion

In re Biostadt India Limited (GST AAR Maharashtra)

In re Biostadt India Limited (GST AAR Maharashtra) Question :- The question or issue before Your Honor for determination is whether Input Tax Credit (“ITC”) can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting ...

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GST on supply by Contract Bottling Unit & brand owner to each other

In re Allied Blenders And Distillers Private Limited (GST AAR Maharashtra)

In re Allied Blenders and Distillers Private Limited (GST AAR Maharashtra) Question :- Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), oi . alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the. Contr...

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GST on engine manufactured & supplied solely & principally for use in railways/locomotives

In re Cummins India Limited (GST AAR Maharashtra)

In re Cummins India Limited (GST AAR Maharashtra) Question :- Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely o...

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GST in case of supply of maintenance service with incidental supply of goods

In re Cummins India Limited (GST AAR Maharashtra)

In re Cummins India Limited (GST AAR Maharashtra) Since the supply of maintenance service in the present case is for a single price with supply of spare parts/goods as and when required, the supply of both, goods and services are made in conjunction with each other in the ordinary course of business and therefore considering […]...

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Transaction under MSA between NES India & NES Abu Dhabi is a Zero rated supply

In re Nes Global Specialist Engineering Services Private Limited (GST AAR Maharashtra)

In re Nes Global Specialist Engineering Services Private Limited (GST AAR Maharashtra) Question :- Whether the transaction in question is a Zero Rated Supply or a Normal Supply under GST ACT? Answer :- In view of the discussions we hold that the transaction covered under the MSA dated between the applicant and NES Abu Dhabi […]...

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