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SHENWA INFRASTRUCTURE PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

DIPAK GOJAMGUNDE
PRIYA JADHAV
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SHENWA INFRASTRUCTURE PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Apr 28, 2025
Order No.

GST-ARA-53/2022-23/B-202

Citation

2025(4) TAXREPLY 13632

Original Order
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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” respectively] by M/s. SHENWA INFRASTRUCTURE PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. (1) Is interest receivable on deferred payment in Equated Yearly Installment as per tender terms under Annuity Model is liable for payment of GST or Not? (2) If Yes Classification of service and applicable rate of GST payable? 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 is specifically made to any dissimilar provisions, a reference to the CGST A....

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☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).