AAR Tamilnadu

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In re Venbakkam Commandur Janardhanan (GST AAR Tamilnadu)

Of the above questions on which ruling is sought by the applicant, the question at (2) and (3) relates to utilization of credit availed by the applicant and Q.No. 4 is on reversal of credit availed, which do not fall under any of the category specified under Section 97(2) of the Act and therefore are not within the ambit of this authority...

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No Advance Ruling if Issue was already pending before appropriate authority

In re Namakkal Agricultural Producers Co-operative Marketing Society Ltd. (GST AAR Tamilnadu)

The application is not admitted and rejected under first proviso to Section 98(2) of the CGST/TNGST Act 2017, as the issues on which Advance Ruling is sought by the applicant s already pending before the appropriate authority....

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AAR Application rejected as issue was already pending with Central Tax authorities

In re S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd (GST AAR Tamilnadu)

In re S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd (GST AAR Tamilnadu) As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under a...

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AAR application rejected as same issue was already pending before appropriate authority

In re Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd. (GST AAR Tamilnadu)

In re Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd. (GST AAR Tamilnadu) Issues 1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society? 2. Whether our Society is liable to pay tax ...

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AAR Tamilnadu allows Real estate developer to withdraw Application

In re Latest Developers Advisory Limited (GST AAR Tamilnadu)

It is stated that the present application was filed in respect of a transaction proposed to be undertaken by the applicant in the state of TamilNadu however on account of unfavourable market conditions and other commercial factors, the applicant has not been in the position to proceed their business activity of identifying land for constr...

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Britannia Winkin’ Cow Thick Shake’ classifiable under CTH 22029930

In re Britannia Industries Limited (GST AAR Tamilnadu)

UHT Sterilized Flavoured Milk marketed under the brand name 'Britannia Winkin' Cow Thick Shake' by the applicant is not classifiable under the Tariff heading '0402 /0404 but classifiable under CTH 22029930....

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Carbonated beverages with fruit juice classifiable under CTH 22021020 or 22021090

In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu)

In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu) AAAR upheld the order of AAR and held  that The products ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ to be supplied by the applicant are classifiable under CTH 22021020 and all others i.e. ‘Richyaa Darner Cola’, ‘Licta Cola’,...

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GST on Contracts by Tamil Nadu Water Supply and Drainage Board

In re The Indian Hume Pipe Company Limited (GST AAR Tamilnadu)

In re The Indian Hume Pipe Company Limited (GST AAR Tamilnadu) 1. Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018-C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST? The exemption from CGST under Sl.No. 3A of the Notification N...

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Electroplating is Supply of service classifiable under Heading 9988

In re Electroplating And Metal Finishers (GST AAR Tamilnadu)

1. The activity of electroplating undertaken by the applicant is 'Supply of service' and is classifiable under Heading '9988- Manufacturing services on Physical Inputs owned by others'....

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GST applicable on transfer of title in moulds

In re Automative Components Technology India Private Limited (GST AAR Tamilnadu)

'Transfer of the title in goods' is supply of goods. In the case at hand there is transfer in title of moulds for a consideration and the supply is in the course of business therefore, the same constitutes supply of goods and GST is liable to be paid on such supply....

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