In re MEK Peripherals India Pvt Ltd. (GST AAR Maharashtra) Incentives received for market services within India cannot be considered as trade discount nor export service The AAR, Maharashtra in the matter of M/s. MEK Peripherals India Pvt. Ltd., [Advance Ruling No. GST-ARA-59/2020-21/B-56 dated April 27, 2022] has held that incentives received by the Indian […]
In re N. B. Patil (GST AAAR Maharashtra) Q1. Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agricultural Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric? A1. The Turmeric (Turmeric in […]
In re Kasturi & Sons Ltd. (GST AAR Maharashtra) AAR held that Applicant is eligible for the exemption from payment of GST on the monthly license fee to be received by them on the proposed letting out on Leave and License Basis of their residential building at Flat No. 19, admeasuring 1305 sq. ft. (carpet) […]
In re Executive Council of Insurers (GST AAR Maharashtra) Question 1: – Whether services provided by ECOI and 17 ombudsman officers are exempt from GST? Answer:- The services provided by ECOI and 17 ombudsman officers are not exempt from GST. Question 2: – Whether GST is applicable to Executive Council of Insurers (ECOI) and 17 Offices of Insurance […]
In re Monalisa Co-Operative Housing Society Limited (GST AAR Maharashtra) Whether the receipt of a gratuitous payment from an outgoing member for the time he has resided in the society be taxable under the CGST Act, 2017 as there is no corresponding service being provided separately by the tax payer society? When there is a […]
In re Prieska Real Estates Pvt. Ltd (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s Prieska Real Estates Pvt. Ltd., vide reference Online ARA Application Dated 21/01/2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The present application […]
The Application in GST ARA Form No. 01 of Ws Rikki Ronie Developers, vide reference Online ARA Application Dated 19.10.2018 is disposed of, as being withdrawn voluntarily and unconditionally.
In re MH Ecolife E-Mobility Pvt. Ltd. (GST AAR Maharashtra) It was noticed at the time of final hearing of original order (dated 22/12/2021) passed in present case that a very similar issue which was involved in the case of M/s. M P Enterprises & Associates Limited, Advance Ruling No. GST-ARA 37/2020-21/B-16, dated 14 June […]
In re Navi Mumbai Sports Association (GST AAR Maharashtra) From the submissions made by the applicant, we find that they are registered under Section 12AA of the Income Tax Act and are providing training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance, Physical fitness and ‘summer coaching’. We also observe that Football, Basketball, […]
In re Auto Cluster Development and Research Institute (GST AAR Maharashtra) The Smart Cities Mission is a vision of the Government of India to drive economic growth and improve the quality of life of people by enabling local area development and harnessing technology, especially technology that leads to Smart outcomes, area-based development which will transform […]
