Maharashtra AAR rules new promoter bound by previous GST option (12% with ITC) for ongoing project, rejecting 5% without ITC. Project-based option.
Maharashtra AAR classifies railway shed reconstruction, maintenance, housekeeping, and security as a mixed supply, attracting 18% GST. ITC for Railways not addressed.
Analysis of GST applicability on nominal food cost deductions from Bridgestone India employees based on Maharashtra AAR ruling.
Maharashtra AAR rules Ferrero India liable for GST on employee canteen & transport recoveries, but exempts notice pay as per CBIC circular.
Maharashtra AAR rules Lear Automotive liable for GST on canteen & transport recoveries from employees; ITC denied on both services.
Maharashtra AAR rules Spicer India liable for GST on recoveries from employees for subsidized canteen & transport; ITC on transport denied.
Maharashtra AAR rules Epigeneres Biotech’s cancer diagnostic test is R&D, not exempt from GST as it lacks regulatory validation.
Maharashtra AAR rules nominal recoveries from employees for canteen & transport are taxable under GST; ITC denied citing restrictions & personal use.
Maharashtra AAR rejects Thane Municipal Transport Undertaking’s application seeking ruling on GST exemption applicability to their manpower and bus rental suppliers, stating it’s outside the scope of advance rulings.
Maharashtra AAR rules that renting a residential building to the Maharashtra Government for a backward class girls hostel is exempt from GST as it relates to functions entrusted to Panchayats/Municipalities. TDS not applicable.
