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AAR Maharashtra

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

October 11, 2021 1272 Views 0 comment Print

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 OF ADVANCE RULING, MAHARASHTRA PROCEEDINGS (Under […]

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

October 11, 2021 1467 Views 0 comment Print

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 – Central Tax […]

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

October 11, 2021 2715 Views 0 comment Print

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 […]

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

October 11, 2021 1908 Views 0 comment Print

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 Development Authority […]

GST on Treated Water’ obtained from STP

October 9, 2021 3162 Views 0 comment Print

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 and water sold in sealed container]’?

Aluminium Composite Panel/Sheet is covered under HSN Code 7606

September 30, 2021 24519 Views 1 comment Print

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 […]

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

September 24, 2021 1236 Views 0 comment Print

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: – Answered in the affirmative. […]

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

September 22, 2021 2670 Views 0 comment Print

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 […]

Crumb rubber/granule is classifiable under Heading 4004

September 22, 2021 5499 Views 0 comment Print

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 […]

GST on managerial & leadership services provided by Registered/Corporate Office to Group Companies

September 9, 2021 2154 Views 0 comment Print

Whether the managerial and leadership services provided by the Registered/Corporate Office to its Group Companies can be considered as ‘supply of service’, in terms of Section 7 of CGST Act, 2017?

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