The applicant withdrew its GST advance ruling request on key real estate issues before a ruling could be made. The authority accepted the withdrawal and issued no findings on taxability.
The authority allowed withdrawal of an advance ruling application upon the applicant’s request. The case was closed without examining classification merits.
The applicant sought clarity on GST classification of LadduBars but later withdrew the application. The authority accepted the withdrawal and issued no findings on classification or tax rate.
AAR held that flats given free to society members are not truly free but exchanged for development rights. Such transactions qualify as supply under GST and attract tax accordingly.
Maharashtra AAR held that ElectroInk supplied with consumables under the Click Model is a mixed supply as no principal supply exists, attracting the highest applicable GST rate.
GST AAR Maharashtra ruled that commission received from foreign universities qualifies as export of services since the applicant is not an intermediary. Place of supply was held outside India, making the transaction zero-rated and eligible for ITC refund.
The Authority ruled that ITC on works contract services used to construct a breakwater is blocked since it results in an immovable property. The structure does not qualify under the plant and machinery exception.
The AAR held that royalty paid for mining leases is consideration for licensing services to use minerals. Such services fall under SAC 997337 and attract 18% GST under reverse charge.
The Maharashtra AAR held that employer-provided canteen services amount to a taxable supply where any amount is recovered from employees, with GST payable on the recovered portion.
The Authority held that diagnostic tests, medicines, bed charges, and consumables provided to in-patients are naturally bundled with treatment, forming a composite supply with healthcare as the principal service, eligible for exemption.
