In re Puranik Builders Limited (GST AAAR Maharashtra) Insofar as the challenge to the levy of service tax on taxable services as defined under section 65(105) (zzzzu) is concerned, we do not find any merit in the contention that there is no element of service involved in the preferential location charges levied by a builder. […]
In re Monalisa Co-Operative Housing Society Limited (AAAR Maharashtra) In the instant case, outgoing member of the society, Mr Sanjay Prakash Sahjwani, has made payment of Rs 17,70,000/- to the society which appellant claims to be voluntary contribution on his own will and volition. On bare perusal of the affidavit submitted by the appellant in […]
In re Sterlite Technologies Limited (GST AAAR Maharashtra) The supply under the contract for setting of Naval Communication Network for Indian Navy from 1.4.2019 to 31.12.21 are held as falling under entry at serial number 3(vi)(a) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and accordingly taxable at 6% under CGST and 6% under SGST or 12% […]
In re Precision Camshafts Limited (GST AAAR Maharashtra) The moot issues before us are as to whether activity of appellant is an intermediary service as held by the MAAR or as contended by the appellant, an activity of design and development of patterns/tools used for manufacturing of camshafts, for a overseas customer is a composite […]
In re Portescap India Private Limited (GST AAAR Maharashtra) AAAR held that any supply of goods or services or both made to a SEZ developer or SEZ unit for carrying out the authorised operation in SEZ will be considered as zero-rated supply. That is, the said supply will not attract any GST whatsoever. It is […]
In re Worley Services India Pvt. Ltd. (GST AAAR Maharashtra) We, hereby, uphold the MAAR Order No. GST-ARA-27/2020-21/B-38 dated 31.03.2022 (‘Impugned Order’) wherein it has been held that the services provided by the Appellant are neither covered under SI. No. 24(ii) nor under SI. No. 21(ia) of the Rate Notification. As regards the classification of […]
The charges collected under the Unparallel Health Insurance Scheme are to be considered as advance towards the provision of the health care services to the subscribers of this scheme, and accordingly. any amount collected towards this scheme will not be subjected to levy of GST
In re IVL India Environmental R & D Private Limited (GST AAR Maharashtra) As per Section 2(11) of the Integrated Goods and Service Tax Act, 2017, ‘Import of services’ means the supply of any service, where: The supplier of service is located outside India; The recipient of service is located in India; and The place of […]
In re Makarand Vasant Kulkarni (GST Maharashtra) The application was admitted with following directions to the applicant. Applicant to produce invoices, agreements and details to explain exact nature of work/activity being undertaken by the applicant. Applicant to inform exactly to which particular recipients (with details of name and course of details) the applicant provides the […]
As per the explanation to Section 17, Plant and Machinery does not include a pipeline laid outside the factory premises. As a consequence, the ITC of goods and services used for construction of a pipeline laid outside the factory premises is not available in terms of Section 17(5) (c) and 17(5) (d) of the GST Act.
