Maharashtra AAR,Royal Trans lines Private Limited vide reference
1.Whether the transaction would be classified as GTA service.
1. Whether the transaction would be classified as GTA service.
2.Applicability of Notification No. 20/2017 – Integrated Tax (Rate) dated 22 nd August 2017 ?
2. Applicability of Notification No. 20/2017 — Integrated Tax (Rate) dated 22 nd August 2017 ?
MAHARASHTRA AUTHORITY FOR ADVANCE RULING
(Constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017)
BEFORE THE BENCH OF
I) Shri B. Timothy, Addl. Commissioner of Central Tax, (Member)
(2) Shri B. V. Borhade, Joint Commissioner of State Tax,( Member)
|GSTIN Number, if any/ User-id||27AAECR2343C1ZR|
|Legal Name of Applicant||Royal Translines Private Limited|
|Registered Address/Address provided while obtaining user id||Plot No. 35, Middle Class Society, Moreshwar Sadan, Panvel-410206.|
|Details of application||GST-RAR, Application No. 92 Dated 20.11.2018|
|Concerned officer||Division – I, Commissionerate Mumbai Central, Mumbal|
|A Category||Service Provision|
|B Description (in brief)||Business Support Service Consultancy|
|Issue/s on which advance ruling required||
(I) Classification of any goods or services or both
(II) Applicability of a notification issued under the provisions of this Act (vii) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term
|Question(s) on which advance ruling is required||
As reproduced in para 01 of the Proceedings below.
Under Section 98 of the Central Goods And Service Tax Act 2017 and the Maharashtra Goods And Service Tax Act 2017
The Present Applicant has been filed under Section 97 of the Central Goods And Service Tax Act 2017 and the Maharashtra Goods And Service Tax Act 2017 Royal Trans lines Privet Limited seeking an Advance Ruling in respect of the following Questions
1.Whether the transaction would be classified as GTA Service
2.Applicability of Notification No. 20/2017 Integrated Tax (Rate) Date 22nd August 2017
The preliminary hearing in the matter was held on 18.12.2018 and the Final hearing was fixed for 15.01.2019 , but applicant has filed letter dated 26th December1 2o18 received on 26.12.2018 in this office with request to allow withdrawal of the application filed on 20.11.2018.
The request of the applicant to witbdraw the application voluntarily and unconditionally is hereby alloued without going into the merits or detailed facts of tbis advance ruling application by this authority.
Under Section 98 of the Central Goods And Service Tax Act 2017 and the Maharashtra goods and Service Tax Act 2017
|B. TIMOTHY MEMBER||B.V BORHADE MEMBER|
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