Whether the contract from Nagpur Environmental Services Ltd (NESL) Nagpur (a 100% subsidiary of the Nagpur Municipal Corporation, Nagpur) for providing services for the management of Non-Network Tanker with the help of GPRS system at Nagpur would be exempt from GST since it falls under the various exempt services in the article 243 W of the constitution of India as well as services rendered to a local authority,
In re Imperial Motor Stores (GST AAR Maharashtra) Undisputed facts of the present case is that the applicant supply ‘clusters’ in which several instruments are clustered. Thus, there is no supply of individual instrument. We agree with the contention of the jurisdiction officer that Electronic cluster is the distinct product having distinct name, use from […]
In re Navi Mumbai Municipal Corporation (GST AAR Maharashtra) Q. 1. Whether online tendering to be considered as Supply of Goods or Supply of Services. Ans: Online tendering will be considered as Supply of Services, Q 2. Whether offline tendering to be considered as Supply of Goods or Supply of Services. Ans: Offline tendering in […]
In re Cummins Technologies India Private Limited (GST AAR Maharashtra) The applicant has sought clarification in respect of various services rendered by them to their group company situated abroad, as to whether such services being supplied by them for consideration to an overseas group company, the liability to pay tax on the subject supplies can […]
In re Kabra Galaxy Star 3 Co-Op Housing Society (GST AAR Maharashtra) The question asked is, whether members of the society will be at par with the other individual flat owners who are not members. Section 97(2), which encompasses the questions, for the ruling by the AAR does not cover the question raised by the […]
In re Mayank Jain (GST AAR Maharashtra) Question 1) Whether the Marketing services to he supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of Support services classified under SAC 99S5 or Intermediary service classifiable under SAC 9961 /9962 or any other heading? Answer :- The services to be […]
In re M/s Nexture Technologies Private Limited (GST AAR Maharashtra) The issue before us is in respect of classification of goods manufactured by the applicant. namely: Plastic handle for motor vehicle doors (including lever handle); Plastic fittings for such for motor vehicle’s doors such as Bracket, Housing, Bracket housing, Gasket, Stator; and Glove box locking. […]
Whether the activity of merely printing or reproducing the content given by the photographers / retail customers on pen drive, CD, memory card or any other storage media will be classifiable under Service Code 998912 or 998386?
In re M/s Nikhil Comforts (GST AAR Maharashtra) We observed from the Contract submitted by the applicant that the major part of the contract is supply of goods. i.e. VRF Indoor & Outdoor Units, refrigerant piping with insulation, drain piping with insulation, MS stands, Cabling, Additional Refrigerant and associated electrical works etc. These goods are […]
In re Security and Intelligence Services (India) Ltd. (GST AAR Maharastra) We find that the applicant has been given the status of a Deemed University by the University Grants Commission. The UGC was formally established 1956 as a statutory body of the Government of India through an Act of Parliament for the coordination, determination and […]
