AAR Tamilnadu

Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu)

In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) Notification 12 notifies the list of services that are exempt from GST and has been issued in pursuance of the proviso in Section 11. Therefore, all entries in this notification deal only with services and not with goods. Entry No.25 under heading 9969 ex...

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Time of supply of gift vouchers / gift cards under GST

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu)

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) The time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. FULL TEXT OF ORDER OF APPELLATE […]...

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GST on reimbursement by subsidiary to its ultimate holding company located outside India

In re ICU Medical India LLP (GST AAAR Tamilnadu)

In re ICU Medical India LLP (GST AAAR Tamilnadu) Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and  In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses? The fact of reimbursement does […]...

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‘K Juice Grape’ is a Carbonated fruit beverage & classifiable under CTH ‘2202 1090-Other

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu)

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), CTH 2202 10 90(with a (—)) covers others. The above heading as pe...

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GST Exemption provided to main contractors cannot be extended to subcontractors unless specifically provided

In re Sumeet Facilities Limited (GST AAAR Tamilnadu)

In re Sumeet Facilities Limited (GST AAAR Tamilnadu) The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contractors ex facie since those entries unde...

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GST: Supplier as recipient of inward supplies only eligible to seek advance ruling

In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu)

In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu) The appellant has mainly harped on the wordings of Section 97(2)(d) of the GST Act, on the ground that since admissibility of ITC paid or deemed to have been paid can be sought as a question for obtaining advance ruling, in as much as that unless […]...

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Dismissal of AAR application for pendency of Appeal with HC valid: AAAR

In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu)

In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu) The Order of the Advance Ruling Authority was right, since at the material time there was a petition filed by the appellant, pending before the Hon’ble High Court in this matter. Therefore, there is no need to interfere with the order of the [...

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Rights granted for shared access of pathway is classifiable under SAC 999794

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu)

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu) In this case entire land had been acquired by the appellant and the same had been acquired for business purposes only. The appellant after acquisition of the land had granted shared- access to the pathway with no grant of right of occupation and possession and the […]...

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Wet-leasing classifiable under SAC 9973 Leasing or rental services with or without operator

In re HYT Sam India (JV) (GST AAAR Tamilnadu)

The activity of wet-leasing is squarely classifiable under SAC 9973 Leasing or rental services with or without operator as held by the LA and we uphold the same. Therefore the benefit of entry at 3(v)(a) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 is not applicable in respect of Wet-Leasing of the M&Ps....

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GST on Quality material testing & Geophysical survey investigation

In re Tamilnadu Water Supply And Drainage Board (GST AAR Tamilnadu)

The services provided by the applicant, namely, Quality material testing works is not exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017 as amended and The service of Geophysical survey investigation is exempted from Goods and service Tax terms of entry no.3 of the ...

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