The Tamil Nadu AAR held that “Pooja Panneer” could not claim GST exemption as puja samagri because the exemption notification specifically listed eligible items. The Authority ruled that the word “namely” made the list exhaustive and not illustrative.
The Tamil Nadu AAR observed that devotees’ tonsuring is a religious activity exempt from GST, but the subsequent licensing of hair collection is a separate commercial transaction liable to GST.
The Tamil Nadu AAR ruled that the GST advance ruling application stood withdrawn after the applicant informed the authority about its decision to withdraw the filing due to business transformation plans.
The Tamil Nadu AAR held that commission paid to a foreign national director for sourcing export orders attracts GST under reverse charge as it qualifies as import of services. The ruling relied on place of supply provisions under the IGST Act.
The Tamil Nadu AAAR held that supply of food to corporate clients under contractual arrangements amounted to contract food service taxable at 18% GST. The authority ruled that menu planning, quality checks, delivery, and service obligations went beyond mere sale of food.
The authority held that arranging transport for employees is a welfare activity, not a business supply. Nominal recovery from employees does not attract GST.
The issue concerned GST liability on electricity supplied through a solar power plant. The AAR held that electrical energy is exempt from GST and no registration is required when only exempt goods are supplied.
The issue involved classification of a fan drive assembly used in vehicle cooling systems. The AAR held that the product operates on viscous fluid principles and qualifies as a fluid coupling under HSN 8483.
The issue was whether taxpayers could choose between concessional and standard GST rates. The AAR held that once classified as outdoor catering, the 5% rate without ITC is mandatory.
The appellate authority found that facts presented on appeal differed from the original application. The case was remanded for fresh adjudication due to inconsistency in submissions.
