2 AAR Tamilnadu

AAR Tamilnadu

GST on works contract service for construction of residential quarters for employees of NPCIL

In re SOM VCL (JV) (GST AAAR Tamil Nadu)

The execution of works contract service for construction of residential quarters exclusively meant for the employees of NPCIL at Anuvijay township by the appellant is covered under entry Sl.No.3(vi) of Notification 11/2017-CT-Rate dt. 28.06.2017 and the corresponding SGST Notification for the period upto 31.12.2021....

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Project on which development charges are collected by CMDA falls within Chennai Metropolitan area

In re VGK Property Developers Private Limited (GST AAR Tamilnadu)

In re VGK Property Developers Private Limited (GST AAR Tamilnadu) Whether the units in the impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 lakhs, be considered an Affordable residential Apartment, based on its location within the revenue district and outside the jurisdiction of the revenue d...

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No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery

In re VBC Associates (GST AAR Tamilnadu)

Input Tax Credit not eligible on Goods/Services used in installation of Solar Power Panels, which are considered as Plant and Machinery ...

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Admissibility of input tax credit on upfront lease premium

In re Kamarajar Port Limited (GST AAR Tamilnadu)

Whether input tax credit can be claimed on upfront lease premium paid? If answer is affirmative, in what manner ITC can be availed?...

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Integration, testing and installation of software between centres of a same unit is supply between distinct persons

In re Ola Electric Technologies Private Limited (GST AAR Tamilnadu)

AAR held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufacturing unit to a software development centre on behalf of end-users is subject to GST being a supply between two distinct persons. ...

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GST exempt on Maintenance of Micro Compost Centres for Greater Chennai Corporation

In re Gokulram Shanmugam Kantharajan (GST AAR Tamilnadu)

Work order received from Greater Chennai Corporation for Maintaining Micro Compost Centers and processing of wet waste' are exempted from GST...

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GST on Supply of Medicines while providing health care services to Out-patients of hospital

In re Kumaran Medical Center (GST AAR Tamilnadu)

Supply of Medicines & consumables in the course of providing health care services to Out-patients of hospital is not a composite supply & hence taxable to GST...

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AAR Tamilnadu allows Tulasi Textiles to withdrawn the application

In re Tulasi Textiles (GST AAR Tamilnadu)

In re Tulasi Textiles (GST AAR Tamilnadu) The application filed by the applicant seeking Advance Ruling is disposed as withdrawn as per the request of the applicant. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Auth...

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AAR Tamilnadu allows Sakkthi Polymers to withdrawn application

In re Sakkthi Polymers (GST AAR Tamilnadu)

Application in FORM GST ARA -01 of Sakkthi Polymers, vide reference online ARA application dated 09/07/2020, is disposed of, as being withdrawn voluntarily...

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AAR explains when vessel support services can be treated as Export of services

In re NSK Ship Management Private Limited (GST AAR Tamilnadu)

The vessel support services provided in relation to foreign vessels sailing to other countries outside India, falls under Export of Services as per Section 2(6) of the IGST Act as the Place of Supply in such cases is entirely Outside India...

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February 2023