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AAR Maharashtra

ITC on costs Mechanical & Electrical Works cost under Extension Project

May 28, 2018 27768 Views 0 comment Print

In re Nipro India Corporation Private Limited (GST AAR Maharashtra) Present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for ‘Mechanical Works’ and ‘Electrical Works’ under the Extension Project. ‘Mechanical Works’ entails activities in the nature of Plumbing Works, Fire Protection Work, […]

AAR rejects application as applicant was already provisionally assessed on similar issue

May 25, 2018 1038 Views 0 comment Print

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] by MOSAIC INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions connected to the issues mentioned in para 02 below:

Modelling dough falls under Custom Tariff Heading 3407: GST AAR Maharashtra

May 23, 2018 3948 Views 0 comment Print

In re M/s. A.W. Faber-Castell (India) Pvt. Ltd (GST AAR Maharashtra) Question: What is the appropriate classification and rate of CGST on the supply of the product in question- Modelling Dough. Answer : Modelling dough will be covered under CTH 3407 under the Customs Tariff Act, 1975. FULL TEXT OF  ORDER OF AUTHORITY FOR ADVANCE […]

No GST Exemption on warehouse services used for packing & storage of Tea; AAR

May 23, 2018 10662 Views 0 comment Print

The present application has been filed under section 97 of the Central Goods and Services Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “CGST Act and MGST Act”] by NUTAN WAREHOUSING COMPANY PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issues.

GST applicable on compensation for alternate accommodation/ damages for delayed handover

May 22, 2018 28548 Views 1 comment Print

In Re. Zaver Shankarlal Bhanushali (GST AAR Maharashtra) Q.1 Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/owner? A.l Answered in the affirmative. GST is applicable on the compensation for alternate accommodation received by them. Q.2 Is GST applicable on the […]

No GST on Goods sold on high seas sale basis : AAR

May 21, 2018 12204 Views 0 comment Print

In Re. M/s. BASF India Ltd. (GST AAR Maharashtra) Q1. Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs […]

Marine paints cannot be considered a Part of Ship under GST Laws

May 19, 2018 2583 Views 0 comment Print

Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under SI No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017?

No input Tax Credit of Education, SHE & Krishi Kalyan cess under GST

May 19, 2018 11118 Views 0 comment Print

Appellant not eligible to avail input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess & Krishi Kalyan cess lying in his books of Accounts.

12% GST Payable on Rapeseed / Soya oil based dielectric transformer fluid: AAR

May 9, 2018 3000 Views 0 comment Print

What is the correct Harmonized System of Nomenclature (HSN) code and the applicable GST rate for our products MIDEL eN 1204 (rapeseed oil based dielectric transformer fluid) and MIDEL eN 1215 (soya oil based dielectric transformer fluid) in terms of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017?

18% GST Payable on Liquidated Damages for delay In Power Project: AAR

May 8, 2018 25296 Views 1 comment Print

Whether GST is applicable on Liquidated Damages in case of Operation & Maintenance activities and Construction of new power plants or renovation of old plants Or is applicable in both cases?

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