WIRC - GST Advance Ruling

GST Advance Ruling

CA. C. B. Thakar, CA. Jinal Maru

A) Notifications

The Government of Maharashtra has issued Notification bearing No. VAT-1523 /C.R.47 /Taxation-1 dated 19.10.2023 under section 41(5) of MVAT Act for increasing rate of tax on liquor sales.
The Government of Maharashtra has issued Notification bearing No. VAT-1523 /C.R.59 /Taxation-1 dated 7.11.2023 by which amendment is effected in rule 6 of MVAT regarding appointment of Tribunal members and their terms of offices.

B) Circulars

The Commissioner of State Tax has issued various Circulars by which the circulars issued by CBIC on various issues have been accepted for State of Maharashtra. The short gist is as under:

Sr. No.	Maharashtra Circular No. / Date	Reference of CBIC circulars	Issue
1.	23T of 2023 dated 6.11.2023	CBIC no. 202/14/2023-GST dt.27.7.2023	Clarification related to export of services in sub-clause (iv) of the section 2(6) of the IGST Act,2017.
2.	24T of 2023 dated 6.11.2023	CBIC no.203/15/2023-GST dt.27.10.2023	Clarification regarding determination of place of supply in various situations.
3.	25T of 2023 dated 6.11.2023	CBIC no.204/16/2023-GST dt.27.10.2023	Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST.
4.	26T of 2023 dated 10.11.2023	Circular No. 205/17/2023-GST-dt.31.10.2023	Clarifications are given about GST Rate on Imitation Zari Thread or Yarn based thread as per recommendation of GST Council.
5.	27T of 2023 dated 10.11.2023	Circular No. 206/18/2023-GST-dt.31.10.2023	Clarification about tax on various services like passenger transport, reimbursement of electricity, job-work of Bareley, Millets and services like horticulture/horticulture works is given.