In re Euroflex Transmissions (India) Private Limited (GST AAR Telangana) The liability for registration arises under Section 22 of the CGST Act, 2017 if the supplier makes taxable supplies the aggregate turnover of which exceeds Rs. 20 Lakhs in a financial year. Such registration is to be obtained in the State from which the taxable […]
In re Singareni Collieries Company Limited (GST AAR Telangana) In the present case, Liquidated damages are claimed by the applicant from the contractor due to the delay in performance of the contract, beyond the date prescribed in such contract by the contractor. Similarly, penalties are fixed for breach of the provisions of the contract. These […]
In re Utkarsh India Limited (GST AAR West Bengal) Question: Whether dismantling of existing sleeper fixing and/or installation of new (H-Bean Steel sleepers) is amounting to execution of original work and would attract IGST @12% in terms of Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017? Answer: The instant supply is found to be a composite supply of […]
In re Rich Products and Solutions Pvt Ltd (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. Rich Products and Solutions […]
In re Rashtriya Chemicals and Fertilizers Limited (GST AAAR Maharashtra) The Appellant have a Sewage Treatment Plant (‘STP’) at its Trombay premises. This plant uses sewage water and converts it into water for use in the factory for manufacture of the fertilizers. The Appellant has also contended that it has never been the intention of […]
AAAR hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt form the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017
In re M/s. Nagpur Waste Water Management Pvt. Ltd (GST AAAR Maharashtra) AAAR set aside the Advance Ruling Order No. GST-ARA-65/2020-21/B-35 dated 27.07.2021, passed by the Maharashtra Advance Ruling Authority, and hold that Tertiary Treated Water (TTW) will be eligible for exemption in terms of entry at SI. No. 99 of the Exemption Notification No. […]
In re Meerabai Tukaram Borade (GST AAAR Maharashtra) AAAR set aside the Advance Ruling No. GST-ARA-96/2019-20/B-86 dated 02.11.2021, passed by the MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt from the levy […]
In re Shital Tukaram Borade (GST AAAR Maharashtra) AAAR set aside the Advance Ruling No. GST-ARA-95/2019-20/B-85 dated 02.11.2021, passed by the MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt from the levy […]
In re Garhwal Mandal Vikas Nigam Limited (GST AAR Uttarakhand) (a) Whether the activities undertaken for implementing various construction /repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of […]
