In re Sterlite Technologies Limited (GST AAR Maharashtra) Authority for Advance Ruling shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act” and further stating that in view of the express […]
In re Ecool gaming solutions private limited (GST AAR Maharashtra) In the present case, applicant is recipient of supply in the form of lottery and is located in Maharashtra. The supplier of lottery is the State Government of Mizoram which is located outside State .Therefore as per the provisions of Section 7(1) of the IGST […]
In re Posco India Pune Processing Center Private Limited (GST AAR Maharastra) Q.1. Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the company? Answer:- Answered in the negative. Q 2. Whether invoice for quality claim […]
In re Asahi Kasei India Private Limited (GST AAR Maharashtra) Question:- 1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of ‘Support services’ falling under HSN code 9985 ‘Intermediary service’ classifiable under HSN code 9961 /9962? Answer (i) The services provided by the applicant in the […]
In re Ideal Construction (GST AAR Maharashtra) Question 1.What is the rate of tax to be levied on the sale of Flats/Units to the prospective buyers? And whether registration of project under Pradhan Mantri Awas Yojana is required? Answer :- The rate of tax to be levied is 12% (8% GST after deducting value of […]
Supply of beer per se is not taxable under GST. What is taxable in the subject case is the job work which is a service provided by PIL to the applicant, for which they are receiving consideration.
In re Lions Club of Poona Kothrud (GST AAR Maharastra) Question :- Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of […]
Whether GST is applicable on Reimbursement of salary on behalf of foreign entity? Applicant will not be liable to pay GST on Salary amount received from RMS and disbursed to the Crew.
In re Fluid Power Pvt Ltd. (GST AAR Maharashtra) 5% GST payable on Marine Duty Hydraulic Equipment designed & custom built to be fitted on barge Question 1:- Applicability of GST @ 5% (CGST of 2.5% and SGST of 2.5%) or IGST @ 5% for the above mentioned Marine Duty hydraulic equipment, which is being […]
Read about the appeal of M/s. National Plastics Industries Ltd. (GST AAAR Maharashtra) regarding the classification and GST rate applicable to PVC floor mats. The Appellate Authority affirms the ruling, specifying the applicable rate under certain conditions.
