In re Ceat Limited (AAR Maharashtra) Applicant is engaged in the manufacturing of tyres of kind used in three-wheeled Electric-rickshaws which are used to transport goods and passengers over short distances. The applicant, M/s Ceat Ltd. has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, 2017 and requested to […]
In re Simple Rajendra Shukla (GST AAR Maharashtra) Whether Services related to providing coaching for entrance exam will come in the ambit of GST? FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA 1. The applicant Simmple Rajendra Shukla has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, […]
In re JSW Energy Limited (GST AAR Maharashtra) Also Read AAAR Ruling- Conversion of Coal supplied in Electricity is Manufacture not Job work: AAAR Maharashtra FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA M/s. JSW Energy Limited (JEL), the applicant, seeking an advance ruling in respect of the applicability of GST on: 1. […]
In re Fermi Solar Farms Private Ltd. (AAR Maharashtra) Q.1 Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%? A.1 The agreements tendered in support of this question reveal […]
1. Whether the product ‘Fludeoxyglucose’ or ‘FDG ‘ can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 ? 2. Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law ?
The applicant poses for us to decide if the Engineering, Procurement and Construction (EPC) Contract falls within the definition of composite supply as found in the GST Act. Since we have elaborately discussed and observed above that the impugned transaction is a works contract u/ s 2(119) the GST Act, we need not even enter into the discussion as to whether the impugned transaction is a composite supply
