https://www.taxtmi.com/caselaws?id=423096 The AAR Maharashtra ruled on GST classification and rate for services involving supply, operation and maintenance of air-conditioned electric buses provided to NMMT. The Authority rejected the applicant's technical objections regarding applicability of Sections 102 and 104 of CGST Act, finding them without merit. The AAR directed compliance with circular dated 6/10/2021, noting the applicant failed to demonstrate why the circular provisions were inapplicable to their case facts. The Authority found the earlier order dated 21/12/2021 was not on sound legal footing and exercised powers under Sections 102 and 104 to issue corrective directions. en-us Wed, 25 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423096 The AAR Maharashtra ruled on GST classification and rate for services involving supply, operation and maintenance of air-conditioned electric buses provided to NMMT. The Authority rejected the applicant's technical objections regarding applicability of Sections 102 and 104 of CGST Act, finding them without merit. The AAR directed compliance with circular dated 6/10/2021, noting the applicant failed to demonstrate why the circular provisions were inapplicable to their case facts. The Authority found the earlier order dated 21/12/2021 was not on sound legal footing and exercised powers under Sections 102 and 104 to issue corrective directions. Case-Laws GST Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423096