In re Portescap India Private Limited (GST AAR Maharashtra) Q1. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 […]
In re Core Construction (Yatin Manoj Mora) (GST AAR Maharashtra) What Tax Rate to be charged by the sub-contractor to main contractor on Work Contract Services on Construction of Roads? In respect of Sub-Contract awarded to the applicant by M/s J. P. Enterprises (main contractor), to whom Aurangabad Municipal Corporation awarded the contract for Executing […]
In re Cummins India Limited (GST AAR Maharashtra) Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907’ in terms of Sr. No. […]
AAR held that, contributions from club members, recovered for spending on weekly meetings, other petty administrative expenses amounts to ‘supply’ and the activity of collecting contributions and spending towards meeting and administrative expenditures only, is business under Central Goods and Services Tax Act, 2017
Whether activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer is classifiable under service accounting code 9988 more specifically under code 998898 as job work activity chargeable to tax at 12% in terms of entry no. 26(id) of Notification 11/2017 Central Tax (Rate) as amended or at 18% in terms of entry no. 26(iv) of Notification no. 11/2017.
In re ocean blue boating Private Limited (GST AAR Maharashtra) Question 1:- Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 without considering its general tax rate as per the entry of schedule I, SI. No. 252 of […]
In re Mahindra Splendour CHS Ltd (GST AAR Maharashtra) Question 1:- Whether the applicant is liable to pay GST on the contribution received from its members? Answer: – Answered in the affirmative. Question 2:- If yes, whether the applicant can avail the benefit of exemption under entry no. 77 of Notification No. 12/2017-CTR dated 28.06.2017 for the […]
In re Yazaki India Pvt. Ltd. (GST AAR Maharashtra) The applicant has submitted a letter via email dated 30.11.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 31.08.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits […]
In re Rotary Club of Bombay Queen City (GST AAR Maharashtra) Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017 and Whether contributions from the members in the Administration Account, recovered for expending the same for […]
In re Rotary Club of Nagpur Vision (GST AAR Maharashtra) Question: – The amount collected as membership subscription and admission fees from members by the applicant club to meet out the expenses for the object for which it is incorporated viz; meeting expenses, communication expenses, Audit fees, Rotary International (RI) per capita dues, subscription fees […]
