In re Navi Mumbai Sports Association (GST AAR Maharashtra) From the submissions made by the applicant, we find that they are registered under Section 12AA of the Income Tax Act and are providing training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance, Physical fitness and ‘summer coaching’. We also observe that Football, Basketball, […]
In re Auto Cluster Development and Research Institute (GST AAR Maharashtra) The Smart Cities Mission is a vision of the Government of India to drive economic growth and improve the quality of life of people by enabling local area development and harnessing technology, especially technology that leads to Smart outcomes, area-based development which will transform […]
The Application in GST ARA Form No. 01 of M/s. HITACHI ASTEMO BRAKE SYSTEMS INDIA PRIVATE LIMITED, vide reference Online ARA Application Dated 18.06.2018 is disposed of, as being withdrawn voluntarily and unconditionally.
The Application in GST ARA Form No. 01 of M/s. 1-STRON CORPORATION PRIVATE LIMITED, vide reference Online ARA Application Dated 03.09.2019 is disposed of, as being withdrawn voluntarily and unconditionally.
In re Saffron Art Private Limited (GST AAR Maharashtra) Question 1:- Classification of second hand or used ‘Paintings’ [Section 97(2) (a)] Answer: – The ‘Paintings are classifiable under Heading 9701 of the GST Tariff. Question 2:- Whether for determination of the liability to pay tax on the sale of second hand or used ‘Paintings’, the applicant can apply […]
In re Citi Buildcon Private Limited (GST AAR Maharashtra) 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’ respectively] by M/s. Citi Buildcon Private Limited, the applicant, […]
In re Rahul Ramchandran (Inspire Academy) (GST AAR Maharashtra) Question 1: – Whether ‘Nashik Cambridge Pre-School’ is covered under Notification No. 12/2017-CT, dated 28th June, 2017 SI No. 66, under the Heading 9992 under GST Act Answer:- Answered in the affirmative. Question 2:- Whether Nashik Cambridge Pre-school is entitled for Nil rate of tax as per Serial […]
In re Baroda Medicare Private Limited (GST AAAR Gujarat) The issue raised by the appellant in the present case is whether the supply of Occupational Health Check – up service by the hospital i.e. nursing staff, doctors, paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied […]
Appellant’s shop in SHA cannot by any stretch of imagination be said to be located outside India. Instead, we find that the appellant’s shop is located within India, as defined under s2(56) of the CGST Act, 2017 read with s2 (27) of the Customs Act, 1962.
In re Deepak & Co. (GST AAAR Delhi) The Appellate Authority for Advance Ruling passed the following order: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. 2. In respect of supply of newspapers, the same are exempted under […]
