In re Visvesvaraya National Institute Of Technology (GST AAR Maharashtra) We find that in the present application as per submissions made before us, the applicant is recipient of service and not service providers and also that these services are not under reverse charge mechanism. The notification as referred by them, is applicable to provider of […]
In re Shandong Heavy Industry India Pvt. Ltd (GST AAR Maharashtra) Q.A Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of Notification No. 01/2017 – Central Tax […]
Circular No.21/21/2017 – IGST which exempts from tax interstate movement of rigs, tools, spares, and all goods on wheels [ like cranes ] where interstate movement of such goods is not for further supply of same goods is not applicable to the facts of present transaction as in the present case interstate movement of goods from SML HO in Maharashtra to SML branches in other states is for further supply of goods on hire.
Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 2.5% + SGST 2.5%. If not what is the rate of tax ?
In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAR Maharashtra) Question 1:- Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra […]
Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SL No. 24A of Schedule – III) as Other Non-Alcoholic Beverage or under Sub-heading 2202 10 (SL. No. 12 of Schedule-IV) as All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 20.06.2017 read with the Corrigendum dated 27.07.2017.”
Precision Automation and Robotics India Limited (GST AAR Maharashtra) Issue- Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act. Held- Since transaction of supply and installation of a ‘car parking system’ would qualify as immovable […]
In re HP India Sales Private Limited (GST AAR Maharashtra) Question :-1. Classification of Electro Ink supplied along with consumables under GST Answer:- The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a continuous supply of goods as […]
Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation would be construed as in relation to National Skill Development Programme implemented by NSDC?
Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)
