In re M/s. Nutan warehousing Company Pvt. Ltd. (GST AAAR Maharashtra) Products stored in the warehouse of the appellant are not the agricultural produce, we come to the question asked in the advance ruling application filed by the them i.e. Whether the supply of warehouse services used for packing & storage of tea, under above […]
Whether the supply of transportation services, (two separate agreements with respect to the supply of goods and services), will be exempt from the levy of GST in terms of SI. no. 18 of the Notification No. 12/2017?
Dive into the detailed analysis of the GST Appellate Authority ruling on Merit Hospitality’s service provision to SEZ employees. Learn about the implications and conclusions.
Seller has agreed to sell, transfer, convey, assign and deliver to the applicant or to any affiliates as directed by applicant for the BPL business which would be transferred as a slump sale on going concern basis. BPL business means BP business, LS Business and PM business as going concern as outlined in ‘Definitions and Interpretations’.
In re National Security Services (GST AAR Maharashtra) Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinchwad Municipal Corporation in relation to functions entrusted to Municipality under Constitution thereby exempting the applicant […]
Whether the goods exported out of India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws?
In re Sadashiv Anajee Shete (GST AAR Maharashtra) In the present case we find that applicant and recipient are not related persons and price received is sole consideration. We further see that these services are given by the applicant in his business models to choose the type of model. In all the three business models […]
Delve into the detailed analysis of the GST AAAR Maharashtra ruling on Five Star Shipping’s intermediary services. Learn about the classification, implications, and conclusions drawn.
In re SST Sustainable Transport Solutions India Private Limited (GST AAR Maharashtra) Applicant is rendering services to NMC by way of giving out on rent/hire, Buses which are further used by NMC for transportation of passengers. Such renting of Buses by the applicant squarely falls under Sr. No. 10, Heading No 9966 sub clause (ii) […]
In re Sir J.J. College of Architecture Consultancy Cell (GST AAR Maharashtra) GST payable on the consultancy services rendered to Municipal Corporation of Grater Mumbai for an upcoming project of establishment & development of textile museum in Mumbai. Architecture Consultancy Cell of the applicant college has entered in to an agreement with the Municipal Corporation […]
