AAR Maharashtra

GST AAR Maharashtra allows Reliance Industries Limited to withdraw application

In re Reliance Industries Limited (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s. Reliance Industries Limited, vide reference ARA No. 35 Dated 02.09.2021 is disposed of, as being withdrawn voluntarily and unconditionally....

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GST is exempt on Comprehensive architectural services

In re Sir J J College of Architecture Consultancy Cell (GST AAR Maharashtra)

ST exemption vide Sr. No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017, is applicable on Comprehensive architectural services that includes architectural design, structural design, MEP design , HVAC services design, preparation of drawings etc for repairs/ restoration, reconstruction for development of recreatio...

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GST AAR Maharashtra allows Rotary Club of Nagpur to withdraw application

In re Rotary Club of Nagpur (GST AAR Maharashtra)

In re Rotary Club of Nagpur (GST AAR Maharashtra) 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” respectively] by M/s. Rotary Club of Nagpur, The applicant, seek...

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GST on supply of RO Plant/system to Indian Navy/Coast Guard

In re Rochem Separation Systems India Private Limited (GST AAR Maharashtra)

In re Rochem Separation Systems India Private Limited (GST AAR Maharashtra) Question 1: What is applicable rate of GST on supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/lndian Coast Guard in normal course? Answer: – In view of the discussions made above, the applicable rate of GST is 18%. Question 2: What is...

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GST payable on membership/ subscription fee received from members of a club

In re Poona Club Limited (GST AAR Maharashtra)

AAR held that, club of membership association and its members are distinct persons and the membership/ subscription fee, and annual fee, received from its members are consideration for supply of goods/services as a separate entity covered by the scope of the term ‘business’ and, thus, principle of mutuality is not applicable. Hence, G...

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Zirconium Oxide Ceramic Dental Blanks classifiable under Chapter Heading 69091200

In re Jyoti Ceramic Industries Pvt. Ltd. (GST AAR Maharashtra)

In re Jyoti Ceramic Industries Pvt. Ltd. (GST AAR Maharashtra) Question 1: – Whether the Product namely ‘Zirconium Oxide Ceramic Dental Blanks’ in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as ‘Ceramic Product’ as at this stage Artificial Teeth are not produced from i...

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AAR Maharashtra allows Minakshi P Kakade to withdraw application

In re Minakshi P Kakade (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s. Minakshi P Kakade, vide reference ARA No. 42 Dated 13.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally....

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GST not payable on recoveries from employees for notice pay recoveries & for providing parental insurance

In re Syngenta India Limited (GST AAR Maharashtra)

Recovery of notice pay from dues of employee / payment of notice pay by the employee who could not serve the notice for the period as per contractual agreement / appointment letter does not amount to supply and therefore as per Section 7 (1A) of the CGST Act, 2017, the provisions of Schedule II does not come into play....

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GST not payable on recovery from Employees for canteen facility at subsidized rates

In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra)

In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra) Question 1: – Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? Answer: – Answered in the negative. Question 2: – Whether the GST would be payable on the rec...

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AAR cannot give a ruling if similar issue is pending before DGGI

In re Dlecta Foods Pvt Ltd. (GST AAR Maharashtra)

In re Dlecta Foods Pvt Ltd. (GST AAR Maharashtra) Whether the product ‘Non-Dairy Cream’ manufactured by the Applicant is covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff? Subject classification matter is pending as a dispute in proceedings initiated by the Directorate General GST Intelligence (DGGI), Pune R...

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