In re Palaniappan Chinnadurai (GST AAR Tamilnadu) -
In re Palaniappan Chinnadurai (GST AAR Tamilnadu) What is the applicable chapter and GST rate for Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content? Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime havin...
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In re M/s. Sadesa Commercial Offshore De Macau Limited (AAR Tamilnadu) -
In re M/s. Sadesa Commercial Offshore De Macau Limited (AAR Tamilnadu) Whether sale of tanned bovine leather stored in Free Trade Warehousing Zone (FTWZ) by a foreign supplier which is cleared to Domestic Tariff Area (DTA) customer in India would result in supply subject to levy under sub section 1 of section 5 of the […]...
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In re Dr. Amin Controllers Private Limited (GST AAR Tamilnadu) -
In re Dr. Amin Controllers Private Limited (GST AAR Tamilnadu) The activity of the Applicant as per the two contracts i.e. entered into with Tamil Nadu Water Supply and Drainage Board for conducting Third Party Inspection for procurements of equipment supplied by L&T , Chennai to TWAD under CWSIS to Vellore Corporation and various Mun...
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In re M/s. Tamil Nadu Water Investment Company Limited (GST AAR Tamil Nadu) -
In re M/s. Tamil Nadu Water Investment Company Limited (GST AAR TamilNadu) Whether Sl.No.3 of Notification No.12/2017- Central Tax(Rate) dated 28th June 2017 is applicable for the services rendered by Tamil Nadu Water Investment Corporation (TWIC) to Chennai Metro Supply and Sewerage Board (CMWSSB). The activity of the Applicant as per th...
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In re Senthilkumar Thilagavathy [M/s. JVS Tex] (GST AAR Tamilnadu) -
In re Senthilkumar Thilagavathy [M/s. JVS Tex] (GST AAR Tamilnadu) Classification of bags made of Non-woven fabrics of Polypropylene/ 100% Cotton (Grey Fabrics) used for packing of goods, commonly called as ‘Stick bags/Wedding Gift Bags/ Reusable Shopping Bags/ Draw-String Gift Bags/ Garment Bags, etc and its rate of tax payable un...
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In re Balu Ramamoorthy Sekar Proprietor of M/s.Savani Screens (GST AAR Tamil Nadu) -
In re Balu Ramamoorthy Sekar Proprietor of M/s.Savani Screens (GST AAR TamilNadu) 1. Non-Woven carry bags supplied by the Applicant are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20. 2. Upto 14.11.2017, Non-woven and cotton carry bags supplied by the applicant were ...
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In re M/s Sam Overseas (GST AAR Uttarakhand) -
In re M/s Sam Overseas (GST AAR Uttarakhand) Classification and applicability of GST rate on the ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’. Due to different views of members matter been referred to Appellate Authority hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide...
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In re M/s Sharda Timber (GST AAR Uttarakhand) -
In re M/s Sharda Timber (GST AAR Uttarakhand) Whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%? The answer is […]...
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In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) -
In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) 1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit? 1. For supply of warehoused goods, while being […]...
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In re M/s Blackstone Diesels (AAR Rajasthan) -
In re M/s Blackstone Diesels (AAR Rajasthan) The ‘Air Dryer complete with final filter for used in breaking system of locomotive’ has been rightly classified by the supplier under Chapter 8421 of GST Tariff Act 2017 which attracts GST @18% (CGST 9% + SGST 9% ). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN [&he...
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