In re Erode Infrastructures Private Limited (GST AAR Tamilnadu) As per Section 95(a) by definition ‘advance ruling’ has specified that the applicant can only be seek a ruling about the supplies undertaken or proposed to be undertaken by the applicant i.e. the applicant is the supplier in the supply in question. Accordingly, all the question […]
In re Tamil Nadu Textbook and Educational Services Corporation (GST AAR Tamilnadu) 1 & 2 Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden colour pencils, crayons, woollen sweater to government and government aided schools based on the State Government educational policy for which the consideration is paid […]
In re IIT Madras Alumni Association (GST AAR Tamilnadu) Q. Whether collecting money by IITMAA from its members and receiving donations/ grants/ subsidies/budgetary support from IIT, Madras to defray expenses incurred towards administering the association and other expenses related to its engagement activities initiated by members themselves amounts to supply or not. Consequently, whether there […]
In respect of Q.No.2, the applicant on rephrasing the original question has sought clarification on the taxability of alcoholic liquor for human consumption under GST when supplied in the restaurant. It is stated that they serve liquor in restaurants and room service. From the invoice furnished, it is seen that the applicant is charging only VAT when the supply of the same is made in the Restaurant.
In re Tube Investments of India Ltd (GST AAR Tamilnadu) Q. Whether the activity undertaken by the applicant amounts to supply of goods or supply of services. Whether the activity of building and mounting of the body on the chassis made available by the customers will result in supply of goods or supply of services. A. […]
In re Chennai Metro Rail Ltd. Ltd. (GST AAR Tamilnadu) Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? In the case at hand, the applicant owns the pathway but has agreed through an MOU with the individual to permit her to use the pathway to access […]
In re SGS India Private Limited (GST AAR Tamilnadu) Whether the supply of “inspection and testing services” on fresh table grapes is classifiable under entry 9986 of Notification no.11/2017-Central Tax Rate) dated June 28 2017– “Support services to agriculture, forestry, fishing, animal husbandry” chargeable to NIL rate of tax and Entry 54(a) of exemption notification […]
In re Kalani Infrastructure Private Limited (GST AAAR Rajasthan) The appellant is supplying various services like supply of food, TV in dining hall, playroom, gym, housekeeping of entire hostel premises, room cleaning and washing/ dry-cleaning of bed sheets and linen of rooms along with hostel acoomodation service. AAAR is of the view that supply of […]
1. Prime Minister Narendra Modi, pointing out that out that it will take some time to get a vaccine, said: ‘I request you all to share with me by 15th May, a broad strategy on how each one of you would want to deal with the lockdown regime in your particular states. I want states […]
Assistance for products exported by air would be based or per kilogram basis instead of per ton. Annexure 3 to the Notification No. 17/312018-EP (Agri. IV) dated 27th February,2019 has been replaced indicating the differential rate of assistance on per kilogram basis for the products exported by air.
