AAR Tamilnadu

GST on interest subvention income received by DFSI from Mercedes-Benz

In re Daimler Financial Services India Private (GST AAR Tamil Nadu)

In re Daimler Financial Services India Private (GST AAR Tamilnadu) Whether the interest subvention income received by Daimler Financial Services India Private Limited (DFSI) from Mercedes-Benz India Private Limited (MB India) to reduce the effective interest rate to the final customer is chargeable to GST? The interest subvention income r...

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Gear Motors classifiable under CTH 8501

In re Rossi Gear motors India Private Limited (GST AAR Tamil Nadu)

In re Rossi Gear motors India Private Limited (GST AAR Tamil Nadu) Q1. Whether the Geared Motor is to be classified under 8501 or under 8483 for the purpose of payment of GST? A1. The ‘Gear Motors’ supplied by the applicant are to be classified under CTH 8501. Q2. Whether the Geared Motor can be […]...

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Kalava Raksha Sutra (Braided textile yarns) classifiable under HSN 5607

In re Malli Ramalingam Mothilal (Proprietor of M/s. M.R.Mothilal) (GST AAR Tamilnadu)

In re Malli Ramalingam Mothilal (GST AAR Tamil Nadu) Whether Kalava Raksha Sutra is exempted under the Sl.No. 148 in Any Chapter and also classification of HSN code of the product? It is evident that the commodity manufactured by the Applicant is a braided yarn made by a braiding machine which takes in dyed yarn […]...

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AAR cannot give ruling on ‘Place of Supply’ of goods: AAR Tamil Nadu

In re Dagger Die Cutting (India) Private Limited (GST AAR Tamilnadu)

The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and no other issue can be decided by the Advance Ruling Authority. The issue for which Advance Ruling is sought depends on the 'Place of Supply' of the goods, which is not in the ambit of this authority. The Application is therefore rejec...

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Polypropylene Mat plaited using polypropylene Straw falls under CTH 46019900

In re Sameer Mat Industries (Mr. Abubacker Kaleelrahman) (GST AAR Tamilnadu)

In re Sameer Mat Industries (GST AAR Tamilnadu) 1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902? The Polypropylene Mat which are plaited using Polypropylene Straw is classifiable under CTH 46019900 2. What is the  tax rate for Polypropylene Mats ? The applicable tax rate f...

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Carry bags/re-usable shopping bags of cotton falls under HSN 4202: AAAR

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu)

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu) The above clarification by the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff ...

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Agricultural Seedling Trays of Plastic classifiable under CTH 39269099

In re M/s. Saro Enterprises (GST AAAR Tamilnadu)

In re M/s. Saro Enterprises (GST AAAR Tamilnadu) In the case at hand, the product, ‘Agricultural Seedling Tray’, is made up of Plastics and not of any of the base metals specified in the section notes as stated by the Appellant themselves. The contention of the Appellant is that the trays are used for germination […]...

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GST AAR Tamilnadu allows withdrawal of application to Texmo Industries

In re M/s. Texmo Industries (GST AAR Tamilnadu)

In re M/s. Texmo Industries (GST AAR Tamilnadu) The Applicant vide their letter dated 15.02.2019 has requested withdrawal of the Advance Ruling Application filed before the authority. The application filed by the Applicant for advance ruling is dismissed as withdrawn. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU Note : Any...

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Classification of plastic Seedling Trays and applicable rate of GST

Mr. Janakiraman Govindarajan Prop. of M/s. Valuemax Poly Plast

1. Agricultural Seedling Trays made of base material of Polypropylene Granules manufactured by the Applicant as Plastic are classifiable under CTH 39269099.2. The applicable tax rate is 9% CGST as per Sl. No. 111 of Schedule III of Notification No 01/2017-C.T. (Rate) dated 28.06.2017 as amended and is 9% SGST as per Sl.No. 111 of Schedule...

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Value on which GST is payable on supply of service of ‘Construction

In re Kara Property Ventures LLP (GST AAR Tamilnadu)

In re Kara Property Ventures LLP (GST AAR Tamilnadu) What is the value of supply of services provided in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax (Rate) ? The value of supply of services provided by the Applicant in the project ‘One Crest’ in Chennai, wherein the Applicant [&helli...

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