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M/S. VIJAY BABURAO SHIRKE
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
A.A.CHAHURE
Pet. Counsel
Bharat Raichandani
Res. Counsel
Na

Petitioner / Applicant

M/S. VIJAY BABURAO SHIRKE
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Oct 4, 2019
Order No.

GST-ARA-12/2019-20/B-106

Citation

2019(10) TAXREPLY 832
Original Order
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ORDER

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 Act” respectively] by M/s. Vijay Baburao Shirke, the applicant, seeking an advance ruling in respect of the following question. Whether receipt of prize money from horse race conducting entities, in the event horse owned by the applicant wins the race, would amount to ‘supply under section 7 of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a reference is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the p....

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