In re Space age syntex Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by observing that No GST is applicable on the sale or purchase of DFIA, as provided in Sr. 122A of the Notification 02/2017-C.T. (Rate) dated 28.06.2017 as amended by […]
In re Jotun India Pvt. Ltd. (AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that marine paints manufacture by the appellant will not be covered under Sl. No. 252 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 as the same can not […]
In re IMS Proschool Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since they are not providing any services in relation to the NSDC programme implemented by the NSDC, they are not eligible for the exemption provided in the entry […]
In re Taraltec Solutions Pvt. Ltd (AAAR Maharashtra) It is evident that the impugned product manufactured by the Appellant does not merit classification under the sub-heading 8413 91- as “Hand Pumps and parts thereof” as contended by the Appellant. We hold that the same is classifiable, in line with the contention made by the Jurisdictional […]
In re Technip UK Limited (GST AAR Maharastra) From a perusal of the provisions relating to Advance Ruling, it is seen that Advance Ruling means a decision provided by this authority to an applicant on specified questions and matters in relation to the supply of goods or services or both or being undertaken or proposed […]
In re Sun Pharmaceutical Industries Ltd. (GST AAR Maharashtra) Chapter heading 2106 of the Tariff specifically covers ‘Food preparations not elsewhere specified or included’ and in view of the submissions made by the applicant it is clear that ‘Prohance-D (Chocolate)’ is a food preparation which is meant to be consumed by people by dissolving the […]
In re The Kreations Builders & Devlopers (GST AAR Maharashtra) It is mandatory as per section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of Rs. 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application […]
Applicant who is recipient of services cannot obtain GST advance ruling unless the recipient is paying the taxes under reverse charge mechanism on the transaction of receipt of supply.
In re The Mobile Wallet Pvt Ltd (GST AAR Maharashtra) In fact there is one composite supply under GST, provided by the acquiring bank to the merchant establishment for which gross value of consideration is Merchant Discount Rate (MDR) which includes the interchange fee. Hence, the supply of Service of the issuing bank got subsumed […]
In re Safset Agencies Private Ltd (Astaguru.com) (GST AAR Maharashtra) (i) Paintings as described by the applicant will be classifiable under Heading 9701 and the applicant must pay GST of 12% on the sale value. (ii) Old Cars:- Motor Vehicles fall under Heading 8703 of the GST Tariff. All the items under 8703 attract 28% […]
