Category Archives: GST judgments MAHARASHTRA AAR

12% GST on Works Contract Services by sub contractor to main contractor for railways original works

By | September 17, 2018

AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Shree Construction, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER NO. GST-ARA-09/2018-19/B-65 JULY  11, 2018 RULING   1. 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… Read More »

Input Tax Credit not available on Cash carry vans sold as scrap after using those in business : AAR

By | August 17, 2018

As per the meaning assigned to “goods” under clause (52) to Section 2 of the CGST Act, money is excluded from the ambit of the “goods”. coming to the definition of money under the Section 2(75) of the CGST Act, 2017, we find that “money” means the Indian legal tenderbut shall not include any currency that… Read More »

No GST Exemption even if registered brand name logos is removed , keeping other things unchanged : MAHARASHTRA AAR

By | August 17, 2018

The Appellant intends to revise the packaging of the subject goods and the manner in which the subject goods are put up for sale, to exclude from the packages the registered trademarks, namely ‘More trademarks’ and the ‘Aditya Birla’ logo. Appellant intends to make the following indicative declarations on the product package by using common/generic words- – The term ‘Value’ with… Read More »

No Credit of Krishi Kalyan cess allowed to be carried forward under GST : MAHARASHTRA AAR

By | August 8, 2018

The accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the Appellant under CGST Act 2017, shall not be allowed to be taken as admissible input tax credit.… Read More »

Pay GST on transportation charges even if transporter isn’t a GTA: Maharashtra AAR

By | July 28, 2018

Question: “Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”? Answer: Answered in the affirmative and same is liable to tax as a works contract as per provisions of section 2(119) of the GST Act, AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Dinesh Kumar Agrawal, In re… Read More »

No deduction allowed for Rate difference from Transaction value under GST : MAHARASHTRA AAR

By | July 28, 2018

GST on Discounts given after supply The applicant pays GST on the full value of invoice raised by them on the authorised dealers/stockists at the time of original supply of goods to the said authorised dealers/stockists. However, by issuance of credit note for rate difference, the sale price of goods sold by the applicant to the authorised… Read More »

Pay GST on Compensation received by Tenant for alternate accommodation : MAHARASHTRA AAR

By | July 4, 2018

GST on Compensation received by Tenant We observe herein that the receipt of amounts towards alternate accommodation or delayed possession of premises would be receipt of amounts for doing an act i.e. vacating the premises for redevelopment as well as tolerating the construction cum redevelopment work till possession of new redeveloped premises as per agreement… Read More »

No GST on Goods sold on high seas sale basis :MAHARASHTRA AAR

By | July 4, 2018

GST on Goods sold on high seas sale basis Thus it is very clear that the goods which are sold on high seas sale basis are non-taxable supply as no tax is leviable on them till the time of customs clearance in accordance with and compliance of Section 12 of the Customs Act, 1962 and… Read More »