Courts: Maharashtra AAAR
Read latest Maharashtra AAAR appellate advance rulings on GST classification, taxability, ITC, exemptions, valuation and other GST matters.

Order of AAAR even if erroneous, cannot be reheard and corrected

Appellant can re-approach AAR with a fresh application with sample/reports of products

Metal Nuts with & without metrical threading falls under HSN 87089900

Shatarnrut Chyavan is animal feed supplement & falls under HSN 23099010

Input Tax Credit not eligible for GST paid on purchase of ‘Paver Blocks’

AAAR cannot answer on correctness of GST liability based on illustrative invoices

There cannot be two GTAs in single transportation of goods

Sale of TDR/FSI leviable to GST: AAAR

NO ITC to Co-Op Society on lift installation charges

No GST on Prize money/ stakes in absence of any supply

AAR should have decided the issue of Liability to pay GST under RCM: AAAR

Supply cannot be treated as Composite merely because it was based on Single Contract

Tunnel construction & related work falls under earth work & eligible for concessional GST rate

No GST supply of coal or other inputs for electricity generation by JSL to JEL
Maharashtra AAAR covers decisions of the Maharashtra Appellate Authority for Advance Ruling under GST. Appellate rulings may concern classification, taxability, GST rates, input tax credit, exemptions, valuation and other advance ruling matters. This archive enables taxpayers, businesses and GST professionals to research Maharashtra AAAR decisions and appellate treatment of Maharashtra AAR rulings.
