Cummins India Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA}

Cummins India Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA} :Date of Order : 21-12-2021In the case of Cummins India Ltd. before the Maharashtra Appellate Authority for Advance Ruling (AAAR), several key GST issues related to the allocation of costs, facilitation services, input tax credit, registration requirements as an Input Service Distributor (ISD), and valuation of services provided by the head office to branch offices were addressed. Here’s a simplified explanation of the rulings and their implications: Allocation of Salary Costs: Issue: Whether...

Become a Premium member. If you are already a Premium member, please login here to access the full content.