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.
Maharashtra AAR denies late ITC claim on a Bill of Entry, ruling Section 16(4) time limit applies. Know the implications for importers and judicial precedents.
Maharashtra AAR rules on GST for poultry support services. Veterinary services exempt; commission on chick sales and lab testing taxable.
Maharashtra AAR has ruled that services for property tax assessment provided to municipalities are not exempt from GST as they are not a function under Article 243W.
