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MEERABAI TUKARAM BORADE
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T. R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

MEERABAI TUKARAM BORADE
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Nov 2, 2021
Order No.

GST-ARA-96/2019-20/B-86

Citation

2021(11) TAXREPLY 5123
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. Meerabai Tukaram Borade, the applicant, seeking an advance ruling in respect of the following reframed questions:- 1. In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST? 2. Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management ....

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