AAR Maharashtra

Job work services by Garware industries Limited falls under clause (id) Heading 9988

In re Garware Industries Limited (GST AAR Maharashtra)

In re Garware Industries Limited (GST AAR Maharashtra) Question: – Whether as per Notification no. 20/2019 dated 30/09/2019, services provided by Garware industries Limited falls under clause (id) Heading 9988. Answer:- The Impugned services provided by applicant falls under clause (id) Heading 9988. FULL TEXT OF ORDER OF AUTHORITY ...

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Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite classifiable under Heading 38.22

In re Accurex Biomedical Private Limited (GST AAR Maharashtra)

In re Accurex Biomedical Private Limited (GST AAR Maharashtra) Question: – HSN Classification and GST rate to be charged on below products: 1. Turbilatex C-reactive protein (CRP) infinite 2. HbA1c infinite Answer:- The said products are classifiable under Heading 38.22 and under Sr.No 80 of Schedule II of the Notification No. 1/2017...

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Process undertaken will come under job work purview if no new product comes into existence

In re Fine Electro Coating (GST AAR Maharashtra)

In re Fine Electro Coating (GST AAR Maharashtra) Since no new product comes into existence after the process conducted by the applicant on the goods supplied by its principals, therefore the process undertaken will come under the purview of jobwork as defined under Section 2 (68) of the GST Act, 2017. Thus, in view of […]...

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Mumbai Port Trust eligible for GST exemption on certain payments to MMRDA

In re Mumbai Port Trust (GST AAR Maharashtra)

In re Mumbai Port Trust (GST AAR Maharashtra) Question. Whether in law and in facts and circumstances of the case, the Applicant (MbPT) is entitled to exemption from payment of GST in terms of Entry No.3 of the Notification No. 12/2012-CTR dtd.20-06-2012 on the following considerations payable to it by Mumbai Metropolitan Region Developme...

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GST on Treated Water’ obtained from STP

In re Rashtriya Chemicals and Fertilizers Limited (GST AAR Maharashtra)

Whether 'Treated Water' obtained from STP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate) dated 28 June 2017 (as amended) as 'Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, de-mineralized an...

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Aluminium Composite Panel/Sheet is covered under HSN Code 7606

In re Aludecor Lamination Private Limited (GST AAR Maharashtra)

In re Aludecor Lamination Private Limited (GST AAR Maharashtra) Question a.  Whether the Aluminium Composite Panel/sheet is covered under: HSN Code 3920 or HSN Code 7606 or HSN Code 7610? Answer:-  In view of the above discussions, the Aluminium Composite Panel/Sheet is covered under HSN Code 7606. Question b.  And what is the rate of ...

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Supply of ‘Tertiary Treated water’ to NMC is ‘taxable supply’

In re Nagpur Waste Water Management Pvt Ltd (GST AAR Maharashtra)

In re Nagpur Waste Water Management Pvt Ltd (GST AAR Maharashtra) Question 1: – Whether the Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying ‘Tertiary Treated Water’ to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under the GST Law? Answer: –...

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GST registration not mandated if supplies not liable to tax or exempt

In re Mekorot Development & Enterprise Ltd (GST AAR Maharashtra)

In re Mekorot Development & Enterprise Ltd (GST AAR Maharashtra) As per Section 23 (1) (a) of the Central Goods and Services Tax Act, 2017, any person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax under this act or under the […]...

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Crumb rubber/granule is classifiable under Heading 4004

In re Green Rubber Crumb Private Ltd. (GST AAR Maharashtra)

In re Green Rubber Crumb Private Ltd. (GST AAR Maharashtra) The applicant is producing crumb rubber/granules from used/waste tyres and has submitted during the course of the hearing that, the waste/used tyres are not usable because they are worn our tyres due to wear and tear. In view of the above discussions, we find that […]...

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ITC not available to Co-op Housing Society on works contract service by contractor for repairs, renovations & rehabilitation works

In re Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited (GST AAR Maharashtra)

In re Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited (GST AAR Maharashtra) Where the contractor has provided works contract service for repairs, renovations & rehabilitation, ITC can’t be availed by Housing Society In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated Nov...

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