Services supplied by an entity registered under Section 12AA of the Income-Tax Act, 1961 (43 of 1961) by way of charitable activities. Since we have found that the activities undertaken by the ‘applicant do not conform strictly to the definition of a ‘charitable activity, the applicant shall obtain registration under GST Act.’
In re Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited (GST AAR Maharashtra) Where the contractor has provided works contract service for repairs, renovations & rehabilitation, ITC can’t be availed by Housing Society In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated November 10, 2021] Hon’ble Maharashtra Authority for Advance Ruling (MAAR) […]
To achieve the above objective, applicant is incurring various expenses such as Salary & Wages for employee, Contribution to provident Fund, Training expenses, Canteen expenses, Advertisement expenses, Manpower expenses etc. Currently, no revenue is generated by applicant by incurring these expenses in relation to Operation and Maintenance activity since at present no such activities have started to be undertaken by the applicant. All the expenses incurred by applicant are reimbursed by MMRDA at cost. No additional payment is done by MMRDA.
In re Rotary Club of Bombay Peninsula (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Peninsula, vide reference ARA No. 63 dated 28.12.2020 is disposed of as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA PROCEEDINGS (Under Section 98 […]
In re Kasturba Health Society (GST AAR Maharashtra) Question (i): Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of ‘Educational Institution’, can be said to be engaged in the business so as to cast an obligation upon it to comply with the […]
One of the important requirements for supply of any service to be treated as export of service’ is that the place of supply of service is outside India. The provisions for determination of place of supply of services where the location of the supplier or the location of the recipient of services is outside India are contained in Section 13 of the IGST Act, 2017.
In re Prag Polymers (GST AAR Uttar Pradesh) Ques- ‘Classification of Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock’. Ans- The ‘Classification of DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains’ manufactured as per the specific design and layout provided by the Railways and supplied to the Indian […]
AAR held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by the assessee registered at Noida, Uttar Pradesh as invoice can be raised by the assessee charging IGST from its registered office in Noida, Uttar Pradesh.
In re Hitech Print Systems Limited (GST AAR Telangana) 1. Exam related printing activity rendered by the Appellant: A. Whether printing of pre-examination material items like Question Papers, OMR Sheets [Optical Mark Reading], Answer Booklets with/without OMR, Practical Answer Booklets, Hall Tickets and other examination material specific to various educational boards/Universities amounts to provision of […]
In re Medha Servo Drives Private Limited (GST AAR Telangana) The applicant Medha Servo Drives are manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they have entered into contract with south central railway for design, supply, installing, testing & commissioning of train collision avoidance system […]
