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

ITC not available on goods & services used for construction of Tie-in pipelines, from FSRU to National grid: AAAR

AAR cannot give ruling in absence of any specific description of products

AAR cannot determine levy of GST on Fees collected from overseas Investors

For levy of cess ground clearance of vehicle is to be considered in laden condition only

Order passed by ARA is void ab-initio if obtained by fraud/suppression/misrepresentation

Breakwater not Plant & Machinery- ITC not eligible- AAAR

18% GST Payable on transportation services forming part of composite works contract

Membership fee collected by Lions Club Poona will not be subject to GST

AAR cannot determine Place of Supply: AAAR Maharashtra

Surveying Indian market for foreign group co. is mixed supply of Research and Development services

Intent or objective of any club or association immaterial for leviability of GST

AAAR / AAR have No jurisdiction to consider admissibility of service tax /VAT credit

Job work services for manufacturing beer attracts 18% GST

AAAR have no jurisdiction to determine place of supply of services or goods or both
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.
