Category Archives: GST judgments MAHARASHTRA AAR

GST not applicable on interest free security deposit : AAR

By | April 13, 2019

Facts of the Case : The Company is engaged in various services including renting of immovable property to business entities for commercial purpose. ecurity deposit taken from the lessees on account of security against the damages, if any, caused to the furniture, equipments, fittings supplied along with the premises or any damage done to the… Read More »

No Advance ruling if tender not allotted as goods and services will not be supplied :AAR

By | April 13, 2019

Advance ruling application (ARA) has been filed to seek clarity on applicable rate of tax on transaction proposed to be executed by applicant in relation to tenders issued by ONGC for executing erection, commissioning and installation work on turnkey basis for petroleum operations During the course of hearing, impugned contract was awarded by ONGC to… Read More »

Supply of Ice-cream from Retail outlets or in scoops is supply of Goods : AAR

By | April 13, 2019

whether supply of ice-cream by the applicant from its retail outlets and in scoops would be treated as supply of “goods” or supply of “service” or a “composite supply”  Held  In the subject case there is a transfer of title in ice creams from the applicant to their customers and, therefore, as per entry no.… Read More »

No ITC on Gift of Gold Coins to customer at end of Scheme : AAR

By | March 12, 2019

Applicant, engaged in business of developing, manufacturing and distributing crop protection chemicals and hybrid seeds, have a contractual agreement as per which if distributor purchases certain amount of company’s product or makes payment in a prescribed manner, then he shall be entitled to a gold coin of specific weight. Held since distribution of gold coins… Read More »

No GST Advance Ruling on Export of Goods: AAR

By | February 15, 2019

 whether goods exported out of India directly by manufacturer mentioning applicant as Third Party Exporter for purpose of Foreign Trade Policy will be considered as exports at hands of Applicant under GST Laws ? AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA K. Uttamlal Exports (P.) Ltd., In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER ORDER NO. GST-ARA-57/2018-19/B-130 OCTOBER  23, 2018  Download… Read More »

No ITC on rent free hotel accommodation to Director and General Manager : AAR

By | February 4, 2019

Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the Applicant? Whether invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea will be treated as “export of service”? 3)… Read More »

Intermediary service between Indian importer and exporter outside India is not export of service under GST : AAR

By | January 17, 2019

AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA MRS. Vishakhar Prashant Bhave, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER GST-ARA-23/2018-19/B-87 AUGUST  10, 2018  PROCEEDINGS [Also refer GST Export : Free Study Material ]   (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. The present application has been filed under… Read More »

No GST on Sale of tools located outside India : AAR

By | January 17, 2019

No GST on Sale of tools located outside India It is pertinent to note that for manufacture of bearings for specific customer, a specific type of tool is required.  The Applicant in-turn raised a purchase order on Scaheffler Technologies AG & Co. KG for supply of tools. The tools which are required for manufacturing is… Read More »

GST applicable on cheque bouncing charges: AAR

By | December 21, 2018

GST applicable on cheque bouncing charges To summarise, the exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above, i.e. the consideration not being an interest or discount, the exemption is… Read More »