The Maharashtra AAAR upheld  the ruling pronounced by the Advance Ruling Authority by observing that any supply of works contract pertaining to the railways including monorail and metro is subject to concessional rate of 12% GST. In the instant case, though the respondent i.e. M/s. Shree Construction is providing works contract services to its main contractor who has entered into works contract agreement with railways, the composite supply of works contract being carried out by M/s. Shree Construction is ultimately going to the use of railways without being subjected to any change or modification, thus the said works contracts, though undertaken by the subcontractor, is undoubtedly pertaining to the railways and no one else’s. thus, the condition specified under item (v) of the Sr. 3 of the said notification is completely fulfilled, therefore the services provided by the sub-contractor would attract concessional rate of 12% GST. 

The Maharashtra AAAR upheld the order of Maharashtra Authority for Advance Ruling by stating that the PVC floor Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18%(9% each of CGST and SGST). 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 us. 

The Authority dismissed the appeal and upheld the Advance Ruling dated 22.11.2018 as the same does not suffer from any infirmity or illegality.

The Authority upheld the order passed by Advance Ruling Authority.

The input credit of the Services of repair/ insurance/ maintenance used in respect of said vehicles with seating capacity up to 13 passengers, cannot be allowed.

The Authority dismissed the appeal and upheld the order passed by Advance Ruling Authority.

The Authority dismissed the appeal and upheld the order passed by Advance Ruling Authority.

The Authority upheld the order passed by Advance Ruling Authority.

The Authority upheld the order passed by Advance Ruling Authority.

In view of the foregoing, the Advance Ruling No. GUJ/GAAR/R/102/2020 dated 14.10.2020 is confirmed to the extent it has been appeal against, by holding that the Integrated Goods and Services Tax was payable by the appellant M/s. SPX Flow Technology (India) Pvt. Ltd. from 01.07.2017 to 31.01.2019 on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the non-taxable territory, without such goods entering into India.