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SAFFRON ART PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

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

Petitioner / Applicant

SAFFRON ART PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date May 20, 2022
Order No.

GST-ARA-51/2020-21/B-62

Citation

2022(5) TAXREPLY 5851
Original Order
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ORDER

(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) GST-ARA-51/2020-21/B-62, Mumbai, dt. 20.05.2022 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. Saffron Art Private Limited the applicant, seeking an advance ruling in respect of the following questions.- 1. Classification of second hand or used 'Paintings' [Section 97(2) (a)] 2. Whether for determination of the liability to pay tax on the sale of second hand or used 'Paintings', the applicant can apply Rule 32(5) of CGST & MGST Rules, 2017 ? 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 mention i....

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25 May

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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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