AAAR_Maharashtra


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Maharashtra Advance Rulings by Appellate Authority

S.No.	Order No, Date & Name of the Applicant	Brief of Order-in-Appeal
32.	MAH/AAAR/SS-RJ/20/2019-20 dtd. 11.12.2019: Rotary Club of Mumbai Nariman Point	The Appellate authority set aside the Order of the AAR and hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services.
31.	MAH/AAAR/SS-RJ/12/2019-20 dtd. 25.10.2019: Sun Pharmaceutical Industries Ltd	The Appellate authority set aside the Order of the AAR classifying the product Prohance-D (Chocolate) under heading 21069050 and furhter held that the product would instead classify as a diabetic food covered under chapter heading 21069091
30.	MAH/AAAR/SS-RJ/01/2019-20 dt. 19.06.2019: Commissioner, CGST C.Ex. Mumbai East	In reply to the quesitons raised by the Appellant before AAAR, The Appellate Authority for Advance Ruling held as under: 1. The service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitute a mixed supply of services falling under the Heading “ accounting services” having SAC 9982, and under the Heading “other professional, technical and business services” having the SAC 9983. 2. The service supplied by the Respondent under the Marketing Services Agreement dated 1 December 2012 constitute a mixed supply of Services falling under the Heading “Research and Development services” having SAC 9981, under the Heading “Other professional, technical and business services” bearing SAC 9983, and under the Heading “other miscellaneous services” bearing SAC 9997. 3.We cannot pass any ruling in relation to the export of services, as the same would require the determination of the place of supply of services, which is not under the jurisdiction and scope of the Advance Ruling Authority.
29.	MAH/AAAR/SS-RJ/30/2018-19 dt. 10.04.2019: Sabre Travel Network India Pvt. Ltd.	The Appellate Authority for Advance Ruling held that the entire gamut of activities of the Appellant is in the nature of the composite supply, of which intermediary services is the principal supply. Further, as regards the services provided by the Appellant to their Client, namely Sabre APAC is export or otherwise, we hold that we do not have jurisdiction to decide the place of supply of service, which is one of the pre requisites to determine the export of services in terms of Section 2(6) of the IGST Act, 2017 and hence we cannot pass any ruling in respect of the same.
28.	MAH/AAAR/SS-RJ/29/2018-19 dt. 09.04.2019: Crown Beers India Pvt Ltd	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the ruling pronounced by the Advance Ruling Authority in as much as the activities performed by the PIL, on the goods of the Appellant, are in the nature of the Job work and accordingly attract 18% GST.
27.	MAH/AAAR/SS-RJ/27/2018-19 dt. 28.03.2019: Bhutoria Refrigeration Private Limited	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the Fan described under 8414 do not at all have any resemblance with a FCU. Therefore, there is no reason to believe that FCU will be covered by heading 8414.
26.	MAH/AAAR/SS-RJ/25/2018-19 dt. 14.03.2019: Bajaj Finance Limited	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the bounce charges recovered by the Appellant from their borrowers on account of the default of the borrowers, where their repayment instruments get dishonored due to lack of the sufficient fund in their bank account, will attract GST.
25.	MAH/AAAR/SS-RJ/24/2018-19 dt. 14.03.2019: Bajaj Finance Limited	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the penal charges / penalty recovered by the Appellant from their borrowers on account of the delay in payment of EMI by borrowers are adequately covered under clause 5 (e) of the Schedule II of the CGST Act, and will attract GST.
24.	MAH/AAAR/SS-RJ/21/2019-20 dt.;17.02.2019: H.P. Sales India Pvt. Ltd	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority.
23.	MAH/AAAR/SS-RJ/31/2018-19 dt. 11.04.2019: Kolte Patil Developers Ltd	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since the Appellant has raised questions on the admissibility of the credit of the service tax and VAT paid under the pre-GST regime, it is held that neither AAR nor AAAR has the jurisdiction to pass any ruling on such matters
22.	MAH/AAAR/SS-RJ/22/2018-19 dt. 26.02.2019: VServglobal Pvt. Ltd.	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services.
21.	MAH/AAAR/SS-RJ/23/2018-19 dt. 13.02.2019: Space age syntex Pvt. Ltd.	The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by observing that No GST is applicable on the sale or purchase of DFIA, as provided in Sr. 122A of the Notification 02/2017-C.T. (Rate) dated 28.06.2017 as amended by the Notification No. 35/2017-C.T. (Rate) dated 13.10.2017.
20.	MAH/AAAR/SS-RJ/19/2018-19 dt. 04.02.2019: IMS Proschool Pvt. Ltd.	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since they are not providing any services in relation to the NSDC programme implemented by the NSDC, they are not elgible for the exemption provided in the entry 69 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017.
19.	MAH/AAAR/SS-RJ/15/2018-19 dt. 03.01.2019.: M/s. Shree Construction	The Advance Ruling Authority upheld the order passed by the Advance Ruling Authority, by observing that the any works contract pertaining to the railways, carried out by the main contractor or its sub-contractors are eligible for the concessional rate of 12% GST in terms of the provisions of the item (v) of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017.
18.	MAH/AAAR/SS-RJ/14/2018-19 dt. 24.12.18: M/s Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the activities carried out by them would fall under the definition of business as defined under the Section 2(17) of the CGST Act, 201, and accordingly, they are liable for registration under the provisions of the CGST Act, 2017 and the MGST Act, 2017. The Appellate Authority further observed that the sale of spiritual products which are incidental and ancillary to main charitable object of the appellant can be said to be business as defined under Section 2(17) of the CGST Act, 2017.
17.	MAH/AAAR/SS-RJ/20/2018-19 dt. 14.02.19: A.S. Moloobhoy Pvt. Ltd.	The Appellate Authority for Advance Ruling modify the ruling given by the Advance Ruling Authority by observing that Automatic Identification System (AIS), NAVTEX, and SART are covered by Sr. 252 of Notification No. 1/2017 -C.T. (Rate).
16.	MAH/AAAR/SS-RJ/18/2018-19 dt. 04.02.19: IL & FS Education & Technology Services Ltd	The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by holding that the supply of goods and services by the Appellant to the Director of Education (S & HS) qualifies for exemption in term of the Entry No. 72 of the Notification No. 12/2017 -C.T. (Rate).
15.	MAH/AAAR/SS-RJ/17/2018-19 dt. 05.02.2019: Jotun India Pvt. Ltd.	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that marine paints manufacture by the appellant will not be covered under Sl. No. 252 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017as the same cannot be considered as part of the ship as contended by them
14.	MAH/AAAR/SS-RJ/16/2018-19 dt. 04.02.2019: M/s. Taraltec Solutions Pvt. Ltd	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the Reactor manufactured by M/s. Taraltec Solutions Private Limited will be classified under the HSN 8413 91 instead of the HSN 8421 21 90 which is subject to 18% GST i.e. (CGST 9% + SGST 9 %).
13.	MAH/AAAR/SS-RJ/13/2018-19 dt. 10.12.2018: M/s.Nutan warehousing Company Pvt. Ltd	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the benefit of the exemption granted vide Serial No 54(e) of Notification No. 12/2017- Central tax (rate) is not available to the appellant as the products being stored in the warehouses by the appellant's client are not the agricultural produce.
12.	MAH/AAAR/SS-RJ/12/2018-19 dt. 01.11.2018: Merit Hospitality Services Pvt. Ltd.	The Appellate Authority for Advance Ruling held that the services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, 2017 and the services of the appellant are also not in the nature of restaurant services in SEZ as claimed by the appellant.
11.	MAH/AAAR/SS-RJ/11/2018-19 dt. 23.10.2018: Five Star Shipping	The Appellate Authority for Advance Ruling modified the ruling pronounced by the Authority for Advance Ruling holding that entire gamut of services performed by the Appellant are in fact of the composite supply of the intermediary services, classified under the Service Accounting Code 999799, which is other miscellaneous services, and the accounting services under the SAC 998222, of which the intermediary service is the principal supply.
10.	MAH/AAAR/SS-RJ/10/2018-19 dt. 11.09.2018: M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd	The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order and further held on the basis of the available records , that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by appellant against tender shall not qualify as product put up in “Unit Container”
9.	MAH/AAAR/SS-RJ/09/2018-19 dt. 11.09.2018: M/s. Maharashtra State Power Generation Company Limited	The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Genration Plant and the installation thereof) of the Appellant as works contract.
8.	MAH/AAAR/SS-RJ/08/2018-19 dt. 05.09.2018: M/s. Giriraj Renewables Private Limited	The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Genration Plant and the installation thereof) of the Appellant as works contract.
7.	MAH/AAAR/SS-RJ/07/2018-19 dt. 04.09.2018: M/s. Fermi solar Farms Pvt. Ltd.	The order of Authority for Advance Ruling holding that PVC floor Mat would fall in the Customs Tariff Heading 3918 attracting GST@18%(9% each of CGST and SGST), is upheld. However, this order is restricted to the types of PVC floor coverings/Mats being manufactured by the Appellant as per the manufacturing process submitted and whose sample was produced before the Authority.
6.	MAH/AAAR/SS-RJ/06/2018-19: M/s. National Plastics Industries Ltd., Mumbai	The order of Authority for Advance Ruling holding that PVC floor Mat would fall in the Customs Tariff Heading 3918 attracting GST@18%(9% each of CGST and SGST), is upheld. However, this order is restricted to the types of PVC floor coverings/Mats being manufactured by the Appellant as per the manufacturing process submitted and whose sample was produced before the Authority.
5.	MAH/AAAR/SS-RJ/04/2018-19 dt. 06.08.2018: M/s. CMS Info Systems Ltd	The Appellate Authority held that, as the law now stands, Input Tax Credit is not available to CMS Info Systems Limited on purchase of motor vehicles i.e. cash carry vans, which are purchased and used for cash management business and supplied post usage as scrap.
4.	MAH/AAAR/SS-RJ/03/2018-19 dt. 03.08.2018: M/s. Kansai Nerolac Paints Ltd.	The Appellate Authority held that 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. Accordingly, the order of AAR stands confirmed in terms of the above order.
3.	MAH/AAAR/SS-RJ/02/2018-19 dt. 02.08.2018: M/s. Hafele India Pvt. Ltd.	The appellate authority confirmed the ruling pronounced by the Authority for Advance Ruling holding that Caesarstone imported by the Applicant is to be classified under HSN code 6810.
2.	MAH/AAAR/SS-RJ/01/2018-19 dt. 02.07.2018: JSW Energy Limited	The processing undertaken by a person on the goods belonging to another registered person qualifies as job work even if it amounts to manufacture provided all the requirements under the CGST/MGST Act in this behalf, are met with. The transaction between the Appellant and M/s JSL does not qualify for Job Work under Section 2(68) and Section 143 of the said Acts.
1.	MAH/AAAR/SS-RJ/05/2018-19 dt. 07.08.2018: M/s. Aditya Birla Retail Ltd.	In respect of point (i) of Prayer to the grounds of Appeal, the Appellate Authority did not find any infirmity with the ruling given by Authority for Advance Ruling in this behalf for Question No. 1 posed before them.In respect of point (ii) of Prayer to the grounds of Appeal, the appellate authority held that the use or words ‘VALUE’,‘CHOICE’ or‘SUPERIOR’ on the proposed packing, without altering the surrounding environment to take advantage of brand ‘MORE’, would be construed as ‘brand name’ for the purpose of Exemption Notification.

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