AAR Maharashtra

IGST payable on testing services to foreign companies on goods made available by them: AAR

In re Behr-Hella Thermocontrol India Pvt. Ltd. (GST AAR Maharashtra)

In re Behr-Hella Thermocontrol India Pvt. Ltd. (GST AAR Maharashtra) The argument of the applicant is that the services provided by the applicant in this case, as per the agreement, are completed only when the test reports are sent to their overseas clients is not tenable for the reason that first of all the service of […]...

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Food supply to employees of unit in SEZ is not zero rated supply: AAAR

In re Merit Hospitality Services Pvt. Ltd. (GST AAAR Maharashtra)

In re Merit Hospitality Services Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held that the services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, […]...

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Consultancy & support services are composite supply in GST

In re Five Star Shipping (GST AAAR Maharashtra)

In re Five Star Shipping (GST AAAR Maharashtra) In view of the above discussion, we hold that the entire gamut of services performed by the Appellant are in fact of the composite supply of the intermediary services, classified under the Service Accounting Code 999799, which is other miscellaneous services, and the accounting services unde...

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GST on liquidated damages to be awarded by ICC

n re M/s. North American Coal Corporation India Pvt. Ltd. (GST AAR Maharashtra)

In re M/s. North American Coal Corporation India Private limited (GST AAR Maharashtra) 1. Whether liquidated damages that may be awarded to the Applicant by the International Chamber of Commerce (“ICC”) qualifies as a ‘supply’ under the Goods and Services Tax (“GST”) law, thereby attracting the levy of ...

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GST Rate on GPS, Echo Sounder, Radio Detecting & Ranging etc.

In re A S Moloobhoy Private Limited (GST AAR Maharashtra)

In re A S Moloobhoy Private Limited (GST AAR Maharashtra)  Question :-Whether the supply of  Global Positioning System, Echo Sounder, Radio Detecting and Ranging, Electronic Charts Display & Information System, Gyroscope, Automatic Identification System, Doppler Speed Log, Medium/High Frequency Communication, Very High frequency, Sa...

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GST on whole (Sheep/Goat) animal carcass in its natural shape in frozen state supplied to Army

In re M/s Monrovia Leasing and Finance Pvt. Ltd. (GST AAR Maharashtra)

In re M/s Monrovia Leasing and Finance Pvt. Ltd. (GST AAR Maharashtra) Q.1 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 […]...

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5% GST Payable on EOT Grab Cranes : AAR

In re M/s Mukand Limited (GST AAR Maharashtra)

EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 - Integrated Tax (Rate) and l...

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Electro Ink supplied along with consumables is a mixed supply

In re HP India Sales Private Limited (GST AAR Maharashtra)

In re HP India Sales Private Limited (GST AAR Maharashtra) Question :-1. Classification of Electro Ink supplied along with consumables under GST Answer:- The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a continuous supply of goods as […]...

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GST on movement of goods from HO to branches in other states for further supply of goods on hire

In re Sanghvi Movers Limited (GST AAR Maharashtra)

Circular No.21/21/2017 - IGST which exempts from tax interstate movement of rigs, tools, spares, and all goods on wheels [ like cranes ] where interstate movement of such goods is not for further supply of same goods is not applicable to the facts of present transaction as in the present case interstate movement of goods from SML HO in Ma...

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ITC on costs Mechanical & Electrical Works cost under Extension Project

In re Nipro India Corporation Private Limited (AAR Maharashtra)

In re Nipro India Corporation Private Limited (GST AAR Maharashtra) Present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for ‘Mechanical Works’ and ‘Electrical Works’ under the Extension Project. ‘Mechanical Works’ entails...

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