In re Worley Services India Pvt. Ltd. (GST AAAR Maharashtra) We, hereby, uphold the MAAR Order No. GST-ARA-27/2020-21/B-38 dated 31.03.2022 (‘Impugned Order’) wherein it has been held that the services provided by the Appellant are neither covered under SI. No. 24(ii) nor under SI. No. 21(ia) of the Rate Notification. As regards the classification of […]
The charges collected under the Unparallel Health Insurance Scheme are to be considered as advance towards the provision of the health care services to the subscribers of this scheme, and accordingly. any amount collected towards this scheme will not be subjected to levy of GST
In re IVL India Environmental R & D Private Limited (GST AAR Maharashtra) As per Section 2(11) of the Integrated Goods and Service Tax Act, 2017, ‘Import of services’ means the supply of any service, where: The supplier of service is located outside India; The recipient of service is located in India; and The place of […]
In re Makarand Vasant Kulkarni (GST Maharashtra) The application was admitted with following directions to the applicant. Applicant to produce invoices, agreements and details to explain exact nature of work/activity being undertaken by the applicant. Applicant to inform exactly to which particular recipients (with details of name and course of details) the applicant provides the […]
As per the explanation to Section 17, Plant and Machinery does not include a pipeline laid outside the factory premises. As a consequence, the ITC of goods and services used for construction of a pipeline laid outside the factory premises is not available in terms of Section 17(5) (c) and 17(5) (d) of the GST Act.
In re Tata Motors Limited (GST AAR Maharashtra) Question a:- Whether Tata Ace Garbage Tipper vehicle with its variants for Garbage applications as specified in Annexure ‘2’ (hereinafter called as Garbage Tipper vehicles), which will be manufactured exclusively keeping in view the requirements of National Green Tribunal (NGT in short), for supply to Municipal Corporations, Municipalities, Urban […]
In re United Breweries Limited (GST AAR Maharashtra) Subject application is rejected as being non-maintainable as per Section 95 of the CGST Act, 2017 because the questions raised by the applicant are in respect of past and completed supply as on the date of the application and not supply, which is being undertaken/proposed to be undertaken. […]
In re CHEP India Private Limited (GST AAR Maharashtra) AAR held that if the situs of transaction in question is not within the state of Maharashtra, then as per provisions of section 96 of the Central Goods and service Tax Act 2017 (and similar provision under the MGST Act), the Maharashtra Advance Ruling Authority cannot […]
In re Healthy Life Foodtech Private Limited (GST AAR Maharashtra) Question 1: To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under: SCHEDULE II — SR. NO 32AA — SUGAR BOILED CONFECTIONERY. 6% MGST Answer: – Answered in the negative. Question 2: If the answer to […]
Charges collected under the Unparallel Health Insurance Scheme are to be considered as advance towards the provision of the health care services to the subscribers of this scheme, and accordingly, any amount collected towards this scheme will not be subjected to levy of GST
