The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for affordable housing construction. No ruling was given on merits, leaving the issues undecided.
The AAR held that Masala Paan is not a composite supply with betel leaf as principal supply. It was classified as a miscellaneous edible preparation and taxed at 18% GST.
The AAR disposed of the case after the applicant voluntarily withdrew its request for clarification. No ruling was given on GST liability or ITC for recoveries made from employees.
The AAR disposed of the application after the applicant voluntarily withdrew it. No ruling was issued on whether the services qualified as export of services or were covered by the exemption entry.
The Authority disposed of the GST advance ruling application after the applicant voluntarily withdrew it. No findings were given on taxability or exemption issues, as the matter was closed without examining merits.
Maharashtra AAR classifies Cummins’ After Treatment System (ATS) as a motor vehicle part under HSN 8708, not filtering machinery (8421), based on a key functionality test.
Maharashtra AAR has ruled that services by MSETCL for consumers, such as shifting lines or new construction, are taxable supplies subject to 18% GST.
Maharashtra AAR rules on GST for redevelopment projects, clarifying taxability of free units, additional area, amenities, parking, and monetary benefits to society members.
The Maharashtra AAR examines whether Raymond Limited’s “Aspirational Project” qualifies for 12% GST with ITC, analyzing “ongoing project” and “affordable housing” definitions.
Maharashtra AAR rules PPD India cannot claim ITC on imported clinical trial drugs and related services due to free sample distribution to hospitals.
