The Maharashtra AAR, in the case of M/s. Adi Enterprises has held that the time limit prescribed under Section 16(4) of the CGST Act applies equally to ITC availed on the basis of a Bill of Entry, and consequently an importer cannot claim such credit in a subsequent GSTR‑3B once the deadline has passed.
The AAR Maharashtra, in the case of M/s. The Nisarga Consultancy, ruled that no tax will be leviable on work allotted by Maharashtra Jeevan Pradhikar as per of Jal Jeevan Mission which is a mission of Government of India performed & invoiced before 01.01.2022 as per Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. Further, 18% GST is payable under Sr. No. 21 Heading 9983, (ii) of the Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017 where work allotted by MJP as per of JJM if work is performed and invoiced after January 01, 2022 but which is allotted before January 01, 2022.
The AAR, Maharashtra in the case of In Re: AES Engineering Solar (P.) Ltd. ruled that the supply of electrical energy by the AES Engineering was exempt from levy of GST as per Entry No. 104
The Maharashtra AAR, in the matter of In re., M/s Maharashtra Jain Education Society ruled that hostel accommodations for a duration of 10 months to both old and new students are eligible for exemption
It is not uncommon for co-operative housing societies (CHS) in Mumbai to seek transfer fees on sale of a flat,…
