Maharashtra AAR has ruled that interest received on deferred annuity payments under Hybrid Annuity Model (HAM) for road projects is subject to GST.
American Education Trust voluntarily withdrew its application to the GST AAR Maharashtra regarding tax liability on pre-primary education services and GST registration.
Maharashtra AAR clarifies GST implications on GM India’s asset transfer, deeming leasehold rights assignment as taxable services and plant machinery as taxable goods.
Maharashtra AAR rules new promoter bound by previous GST option (12% with ITC) for ongoing project, rejecting 5% without ITC. Project-based option.
Maharashtra AAR classifies railway shed reconstruction, maintenance, housekeeping, and security as a mixed supply, attracting 18% GST. ITC for Railways not addressed.
Analysis of GST applicability on nominal food cost deductions from Bridgestone India employees based on Maharashtra AAR ruling.
Maharashtra AAR rules Ferrero India liable for GST on employee canteen & transport recoveries, but exempts notice pay as per CBIC circular.
Maharashtra AAR rules Lear Automotive liable for GST on canteen & transport recoveries from employees; ITC denied on both services.
Maharashtra AAR rules Spicer India liable for GST on recoveries from employees for subsidized canteen & transport; ITC on transport denied.
Maharashtra AAR rules Epigeneres Biotech’s cancer diagnostic test is R&D, not exempt from GST as it lacks regulatory validation.
