AAR Tamilnadu

GST on Braided textile yarns used for making ‘Kalava Raksha Sutra’

In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu)

In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu) Lower authority has held that the commodity manufactured by the appellant is a braided yarn made using a braiding machine and classified the Product under `CTH 5607- Twine, cordage, Ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sh...

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GST on Desktop supplied with CPU, monitor, keyboard & mouse

In re M/s. HP India Private Limited (GST AAR Tamilnadu)

The rate of GST applicable on a supply made by the applicant of desktops consisting together of CPU, monitor, keyboard and mouse classifiable under CTH 8471 is taxable @ 9% CGST as per Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 & 9% -SGST under Notification No.II (2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as...

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GST on Dried Coconut: AAR allowed withdrawal of application

In re Shri. Madhukant Shah Vishal (GST AAR Tamilnadu)

Applicant has stated that it is absolutely clear that one cannot invoice as terming Edible copra as its edibility is challenged and it is also clear that HS Code 1203 Copra is meant only for Milling copra (refer HSN Explanatory notes) and their commodity falls under HSN Code 08011920 only...

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AAR Allows ‘Haworth India Pvt Ltd’ to withdraw Application

In re M/s. Haworth India Private Limited (GST AAR Tamilnadu)

The applicant vide their letter dated 26th August 2019 has submitted that they wish to voluntarily and unconditionally withdraw the advance ruling application as the CBIC circular No.107/26/2019-GST dated 18.07.2019 has provided clarity to the ambiguity for which they had sought the Advance Ruling....

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AAR cannot accept application if Advance Ruling sought by applicant already pending before appropriate authority

In re A.M. Abdul Rahman Rowther & Co (GST AAR Tamilnadu)

In re A.M. Abdul Rahman Rowther & Co (GST AAR Tamilnadu) The issue raised by the applicant is the classification of the product manufactured by them and the applicability of Notification No.01/2017 Comp.Cess (Rate). From the comments furnished by the Commissioner GST 86 Central Excise, Trichy, it is seen that the proceedings in respec...

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Cattle feed in cake form exempt from GST: AAR Tamilnadu

In re Chinnakani Arumuga Selvaraja, Proprietor of M/s Sri Venkateshwara Traders (GST AAR Tamilnadu)

In re Chinnakani Arumuga Selvaraja, Proprietor of M/s Sri Venkateshwara Traders (GST AAR Tamilnadu) The product ‘Cattle feed in cake form’ manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted as per vide Sl.No. 102 of Notification No. 2/2017-Central Tax(Rate) dated 28th June 2017 as ...

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‘Cattle feed in cake form’ classifiable under CTH 23099010

In re Ramu Chettiar Srinivasan (GST AAR Tamilnadu)

The product 'Cattle feed in cake form' manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted as per vide Sl.No. 102 of Notification No. 2/2017-Central Tax(Rate) dated 28th June 2017...

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AAR cannot rule on HSN code in absence of technical details of relevant supply

In re Prism Fluids LLP (GST AAR Tamilnadu)

In re Prism Fluids LLP (GST AAR Tamilnadu) The questions raised seeking rulings are (1) the applicable rate of tax for Circulating Oil Systems/ Lube Systems and (2) HSN Code. The applicant in their application has stated that the circulating Oil Systems consist of a suitable sized tank, made of mild steel material with partitions [&hellip...

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ITC on supply for in-house hospital providing free medical facilities to employees

In re M/s. Chennai Port Trust (GST AAR Tamilnadu)

In re M/s. Chennai Port Trust (GST AAR Tamilnadu) The applicant is not entitled to take credit of input tax charged on the inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these, which are used to provide medical facilities to the employees, pensioners and ...

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No ITC on supply of medicines used to provide medical facilities to employees in the in-house hospital

In re M/s. Chennai Port Trust (GST AAR Tamilnadu)

The applicant is not entitled to take credit of input tax charged on the inward supply of medicines which are used to provide medical facilities to the employees, pensioners and dependants in the in-house hospital....

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