Case Law Details

Case Name : In re J.M Livestock Private Limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-124/2019-20/B-40
Date of Judgement/Order : 30/07/2021
Related Assessment Year :

In re J.M Livestock Private Limited (GST AAR Maharashtra)

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as [“the CGST Act and MGST Act” respectively ] by M/s J.M Livestock Private Limited, the applicant, seeking an advance ruling in respect of the following questions.

1. Whether receipt of prize money from horse race conducting entities in the event horse owned by the applicant wins the race would amount to ‘supply under section 7 of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not?

2. Whether the applicant is required to reverse the input tax credit availed on the GST paid on inputs?

The applicant has submitted a letter dated 27.07.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.03.2020.

The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

ORDER

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017)

NO. GST-ARA- 124/2019-20/B- 40

Mumbai, dt. 30 .07. 20 21

The Application in GST ARA Form No. 01 of M/s J.M Livestock Private Limited, vide reference ARA No. 124 dated 13.03.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

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