Case Law Details
In re Sundharams Private Limited (GST AAAR Maharashtra)
The MAAAR while upholding the Maharashtra AAR Order held that the Applicant was not entitled to avail Input Tax Credit in respect of taxes to be paid on the purchase of ‘Paver Blocks’ in terms of Section 17(5)(d) of the CGST Act, 2017.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, MAHARASHTRA
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as “the COST Act” and “the MGST Act” respectively] by M/s. Sundharams Private Limited, Flat No. 7. Chandan Apartment. Third Floor. LBS Marg. Kurla West. Mumbai-400070 (hereinafter referred to as “the Appellant”) against the Advance Ruling No. GST-ARA-36/2019-20/B-41, dated 18.03.2020, passed by the Maharashtra Authority for Advance Ruling (hereinafter referred to as the MAAR).
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