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
CRP Test Kit and HbA1c Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% (CGST @2.5 % +SGST @2.5 %)
In re Parker Hannifin India Private Limited (GST AAAR Maharashtra) CNG Dispenser does not have a pump or a pumping function. Rather, it has simpliciter inlets and outlets which allows for movement of the CNG from the storage tank to the vehicle via the CNG Dispenser. The reason for movement of the CNG is that the […]
AAR held that a co-operative housing society cannot claim ITC of GST paid to its appointed contractor for repairs, renovation and rehabilitation work carried out in society.
In re Jayshankar Gramin and Adivasi Vikas sanstha (GST AAAR Maharashtra) On perusal of the dictionary meanings of the term subsidy, it is apparent that any money/amount granted by a government to any private person or company for undertaking any charitable activities, which are beneficial to the public, will be construed as subsidy. In the […]
Authority has held that the reimbursement by Industry Partner to the applicant, of the stipend paid to the trainees, does not attract tax under the GST Act.
The Application in GST ARA Form No. 01 of M/s THE GYPSUM COMPANY (Santosh Nagappa Shetty), vide reference Online ARA Application Dated 28.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
In re Dubai Chamber of Commerce and Industry-Liaison Office (GST AAAR Maharashtra) GST is leviable on services provided by the Liaison Office to the Foreign Head Office (HO)- Dubai Chamber Liaison office to pay GST on activities on behalf of DCCI UAE: AAAR The AAAR, Maharashtra in Dubai Chamber of Commerce and Industry [Order No. MAH/AAAR/AM-RM/08/2022-23 […]
AAR held that division of the single Tender to answer particular situations and ignore other situations will not be the right way to go forward and therefore this Authority will not be able to answer the questions raised by the applicant.
