In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra) ‘Pattern of renting’ in relation to usage of the property provides the context’ or ‘perspective’ in determination of unit of accommodation. In a hotel, a room constitutes ‘a unit’ whereas in a hostel, a bed may constitute ‘a unit’, as tariff is also declared accordingly. In the […]
Goods in respect of which supply being undertaken or proposed to be undertaken, should be existing. In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is also barred under Section 95 of the CGST Act.
In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra) Q. Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00? A. In view of the discussions made above, Threaded metal nuts merits classification under the Tariff […]
In re CEAT Limited (GST AAR Maharashtra) In the instant case, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In fact the question raised is with respect to procedure which the applicant wants to follow. Section 97(2), […]
Whether the applicant can issue commercial credit note to its dealers for post-sale discounts without charging GST. Hence, it is held that this AAR does not have jurisdiction to pass any ruling on such matters.
In re Core Project Engineers & Consultants Private Limited (GST AAR Maharashtra) We find that the Services are provided by the applicant are in relation to Urban planning including town planning and Planning of land- use and construction of buildings in as much as all the said activities help the local authorities to do Town Planning, […]
In re Woodkraft India Limited (GST AAR Maharashtra) Q1&2 Whether in the facts & circumstances of case, applicant is liable to pay GST in respect of Tax Invoice No. 01 dated 25/06/2018 / R.A. Bill No 22 for Rs. 2,42,09,594/-, toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under […]
In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra) In the instant case that, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words. Section 97(2), which encompasses the questions, for the ruling by this Authority […]
In re Portescap India Private Limited (GST AAR Maharashtra) Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject […]
In re Ashish Arvind Hansoti (GST AAR Maharashtra) Question : Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting? Section (17) (5) (d) bars a taxable person, in the subject case the applicant, from taking input […]
