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Advance Rulings

ITC not eligible on Motor Vehicle used for demonstration

June 28, 2021 4461 Views 0 comment Print

In re Platinum Motocorp LLP (GST AAAR Haryana) We find that use to which the Demo Vehicles are put to, does not fit into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’, but are first put to the mentioned uses. These […]

Input Tax Credit on demo car/Vehicle not allowed: AAAR

June 28, 2021 4176 Views 0 comment Print

In re BMW India Pvt. Ltd. (GST AAAR Haryana) We find that none of the uses to which the BMW Vehicles are put to, fits into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’ i.e further supply as such’, but are […]

Services provided to JWDS not qualify for any exemption under GST

June 24, 2021 1134 Views 0 comment Print

In re Bal Raksha Bharat alias Save the Children (GST AAR Jharkhand) 1. Whether Services provided by SCI to JWDS can be considered as services being provided to State Government? 2. Whether the scope of work as per the agreement is under Training program? 3. Whether the consideration payable by JWDS to SCI under the […]

No GST on Training to Students Sponsored by State Govt: AAR Haryana

June 23, 2021 2400 Views 0 comment Print

In re Sachdeva Colleges Limited (GST AAR Haryana) 1. Advance Ruling by Haryana Authority holding that Company imparting Training to students sponsored by SC and BC Department Haryana is not liable to GST or Registration under the Act. 2. The training imparted by IWs Sachdeva colleges Ltd. to the students selected through Directorate of Haryana […]

AAR Maharashtra allows Naresh Shankar Billa to withdraw application

June 22, 2021 636 Views 0 comment Print

In re Naresh Shankar Billa (GST AAR Maharashtra) The applicant has submitted a letter, via email dated 28.05.2021, requesting that he may be allowed to voluntarily withdraw their subject application filed on 20.02.2020. The request of the applicant to withdraw his application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed […]

AAR Maharashtra allows B P Sangle Constructions Pvt. Ltd. to withdraw application

June 22, 2021 1236 Views 0 comment Print

In re B P Sangle Constructions Pvt. Ltd. (GST AAR Maharashtra) The applicant has submitted a letter dated 11.02.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.10.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits […]

AAR Maharashtra allows ‘Rotary Club of Bombay Central’ to withdraw application

June 22, 2021 717 Views 0 comment Print

In re Rotary Club of Bombay Central (GST AAR Maharashtra) The applicant has submitted a letter via email dated 16.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 31.08.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the […]

AAR Maharashtra allows ‘Rotary Club of Bombay Hanging Garden’ to withdraw application

June 22, 2021 843 Views 0 comment Print

In re Rotary Club of Bombay Hanging Garden (GST AAR Maharashtra) The applicant ‘Rotary Club of Bombay Hanging Garden’ has submitted a letter via email dated 15.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 19.08.2020. The request of the applicant to withdraw their application voluntarily and unconditionally […]

AAR Maharashtra allows ‘Rotary Club of Bombay Bayview’ to withdraw application

June 22, 2021 906 Views 0 comment Print

In re Rotary Club of Bombay Bayview (GST AAR Maharashtra) The applicant has submitted a letter via email dated 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application tiled on 20.07.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the […]

AAR Maharashtra allows ‘Rotary Club of Mid Town’ to withdraw application

June 22, 2021 603 Views 0 comment Print

The applicant ‘Rotary Club of Bombay Mid Town’ has submitted a letter via email dated 03.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 20.07.2020.

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