Category Archives: GST judgments MAHARASHTRA AAR

Maharashtra Authority of Advance Ruling M/s Children Of The World India Trust Whether the activities conducted by The Children of the World (India) Trust are the “Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations,… Read More »

Maharashtra Authority of Advance Ruling M/s Jotun India Pvt Ltd Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to “supply of service” under Section 7 of the Central Goods and Services Tax Act, 2017? GST-ARA- 19/2019-20/B- 108 Mumbai dated 04.10.2019 Download Click here    

Maharashtra Authority of Advance Ruling M/s Vertiv Energy Private Limited 1. Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act? 2. If yes, whether such supply made to DMRC would be taxable at the… Read More »

Maharashtra Authority of Advance Ruling Whether the work for “Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis” involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 – Central (Rate) as on 31st Dec, 2018. GST-ARA- 16/2019-20/B- 109… Read More »

Maharashtra Authority of Advance Ruling M/s Vijay Baburao Shirke 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? GST-ARA- 12/2019-20/B-… Read More »