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SANGHVI MOVERS LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Nitin Vijaivergia
Vipin Bang
Abhijit Savarkar
Res. Counsel
Na

Petitioner / Applicant

SANGHVI MOVERS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 15, 2018
Order No.

GST-ARA-43/2017-18/B-50

Citation

2018(6) TAXREPLY 296
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ORDER

PROCEEDINGS Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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”] by Sanghvi Movers Limited, the applicant, seeking an advance ruling in respect of the following questions on: 1. Based on the facts and business model adopted by Sanghvi Movers Limited (“SMV or “Applicant” or “the Company”) under the GST regime as discussed below in detail, whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be let-liable on the said movement as per the clarifica....

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