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AAR Maharashtra

GST payable on supply & installation of car parking system as works contract

June 13, 2018 7779 Views 1 comment Print

Precision Automation and Robotics India Limited (GST AAR Maharashtra) Issue- Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act. Held- Since  transaction of supply and installation of a ‘car parking system’ would qualify as immovable […]

Electro Ink supplied along with consumables is a mixed supply

June 8, 2018 1941 Views 0 comment Print

In re HP India Sales Private Limited (GST AAR Maharashtra) Question :-1. Classification of Electro Ink supplied along with consumables under GST Answer:- The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a continuous supply of goods as […]

GST on educational courses approved by National Skill Development Corporation

June 5, 2018 21453 Views 0 comment Print

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation would be construed as in relation to National Skill Development Programme implemented by NSDC?

GST Payable on Transportation charges even if transporter is not a GTA

June 4, 2018 18492 Views 0 comment Print

Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)

ITC on costs Mechanical & Electrical Works cost under Extension Project

May 28, 2018 26364 Views 0 comment Print

In re Nipro India Corporation Private Limited (GST AAR Maharashtra) Present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for ‘Mechanical Works’ and ‘Electrical Works’ under the Extension Project. ‘Mechanical Works’ entails activities in the nature of Plumbing Works, Fire Protection Work, […]

AAR rejects application as applicant was already provisionally assessed on similar issue

May 25, 2018 882 Views 0 comment Print

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act] by MOSAIC INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions connected to the issues mentioned in para 02 below:

Modelling dough falls under Custom Tariff Heading 3407: GST AAR Maharashtra

May 23, 2018 3531 Views 0 comment Print

In re M/s. A.W. Faber-Castell (India) Pvt. Ltd (GST AAR Maharashtra) Question: What is the appropriate classification and rate of CGST on the supply of the product in question- Modelling Dough. Answer : Modelling dough will be covered under CTH 3407 under the Customs Tariff Act, 1975. FULL TEXT OF  ORDER OF AUTHORITY FOR ADVANCE […]

No GST Exemption on warehouse services used for packing & storage of Tea; AAR

May 23, 2018 10179 Views 0 comment Print

The present application has been filed under section 97 of the Central Goods and Services Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “CGST Act and MGST Act”] by NUTAN WAREHOUSING COMPANY PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issues.

GST applicable on compensation for alternate accommodation/ damages for delayed handover

May 22, 2018 26556 Views 1 comment Print

In Re. Zaver Shankarlal Bhanushali (GST AAR Maharashtra) Q.1 Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/owner? A.l Answered in the affirmative. GST is applicable on the compensation for alternate accommodation received by them. Q.2 Is GST applicable on the […]

No GST on Goods sold on high seas sale basis : AAR

May 21, 2018 11751 Views 0 comment Print

In Re. M/s. BASF India Ltd. (GST AAR Maharashtra) Q1. Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs […]

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