AAR Maharashtra

Mere supply of food to employees of Company cannot be called as canteen activity

In re Merit Hospitality Services Private Ltd (GST AAR Maharashtra)

The company is registered as Outdoor Caterers under the GST Act. It was also registered in the same category under service tax regime The company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink....

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Marine Consultancy Service provided to foreign ship owners do not constitutes composite supply with principal supply of consultancy service

In re Five Star Shipping (Authority For Advance Ruling)

A. 1 Whether Marine Consultancy Service provided to foreign ship owners constitutes composite supply with the principal supply of consultancy service? A. 2 Whether the place of supply of MCS (as a composite supply) will be determined in terms of Section 13(2)(a) of the Integrated Goods and Services Tax, 2017, i.e. the 'location of recipie...

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No GST on Goods sold on high seas sale basis : AAR

In Re. M/s. BASF India Ltd. (GST AAR Maharashtra)

In Re. M/s. BASF India Ltd. (GST AAR Maharashtra) Q1. Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs […]...

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GST applicable on compensation for alternate accommodation/ damages for delayed handover

In Re. Zaver Shankarlal Bhanushali (AAR Maharashtra)

In Re. Zaver Shankarlal Bhanushali (GST AAR Maharashtra) Q.1 Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/owner? A.l Answered in the affirmative. GST is applicable on the compensation for alternate accommodation received by them. Q.2 Is GST applicable ...

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HC reminds Bar Council of Its Duties and allowed income tax exemption U/s. 10(23A)

State Bar Council of Chhattisgarh Vs Commissioner of Income Tax (Chhattisgarh High Court)

It was held that The State Bar Council of Chhattisgarh is entitled for income tax exemption under Section 10(23A) of the Income Tax Act, 1961 with effect from 1-11-2000 (from the date of constitution of the Council)....

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GST Advance Ruling on Supply of animal carcass in its natural shape to Army

In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd. (AAR Maharashtra)

Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in unit container?...

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18% GST Payable on Liquidated Damages for delay In Power Project: AAR

In re M/s. Maharashtra State Power Generation Co. Ltd (AAR Maharashtra)

Whether GST is applicable on Liquidated Damages in case of Operation & Maintenance activities and Construction of new power plants or renovation of old plants Or is applicable in both cases?...

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E-rickshaw Tyres classifiable as New pneumatic tyres of rubber; Taxable at 28% GST: AAR

In re Ceat Limited AAR Maharashtra

In re Ceat Limited (AAR Maharashtra) Applicant is engaged in the manufacturing of tyres of kind used in three-wheeled Electric-rickshaws which are used to transport goods and passengers over short distances. The applicant, M/s Ceat Ltd. has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, 2017 and requ...

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Envirotemp FR3 Fluid is taxable at rate of 12% GST: AAR Maharashtra

In re Cargill India Private Limited (Authority For Advance Ruling)

Whether Natural Easter Dielectric Fluid (hereinafter referred to as ' Envirotemp FR3') fall under Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the...

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GST applicable on Supply of motor vehicles as scrap after its usage in business: AAR

In re CMS Info Systems Limited (AAR Maharashtra)

Whether supply of such motor vehicles as scrap after its usage can he treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess....

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