AAR Tamilnadu

Versa Solar Pump Drive classifiable under CTH 8504

In re Versa Drives Private Limited (GST AAR Tamilnadu)

In re Versa Drives Private Limited (GST AAR Tamilnadu) Q. Tax rate for HSN code 85 04 40 90 and HSN code for solar pump controller? A. The applicant’s product ‘Versa Solar Pump Drive’ being a convertor is classifiable under CTH 8504, more precisely CTH 8504 4090. The applicable rate of tax on the above […]...

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GST on used/second hand gold jewellery or ornaments- No Ruling by AAR due to lack of details

In Re Best Money Gold Jewellery Limited (GST AAR Tamilnadu)

In Re Best Money Gold Jewellery Limited (GST AAR Tamilnadu) Q. In case the applicant has purchased used/second hand gold jewellery or ornaments from persons who are not registered under GST and that at the time of sale of such goods there is no change in the form/nature of such goods and ITC will also […]...

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18% GST applicable on PSA Medical Oxygen Generation Plant

In re Freeze Tech Innovations (GST AAR Tamil Nadu)

In re Freeze Tech Innovations (GST AAR Tamil Nadu) The product ‘PSA Medical Oxygen Generation Plant‘ is Classifiable under CTH 8421 (more specifically under CTH 8421 39 90) and the applicable CGST is 9% as per Sl.No.322 of Schedule III of Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 and the applicable SGST is 9% as per...

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GST on payment of road tax/registration fees, insurance premium in the course of Leasing of vehicle

In re Sundaram Finance Limited (GST AAR Tamilnadu)

In re Sundaram Finance Limited (GST AAR Tamilnadu) Q1. Whether the portion of the certain additional services viz., payment of road tax/registration fees, insurance premium, etc., rendered by the applicant in the course of its Leasing of the vehicle/s to the Lessee falls under the category of services of a pure agent? A1. The portion [&he...

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AAR has no jurisdiction to admit questions relating to refund of tax

In re Sivanthi Joe Coirs (GST AAR Tamilnadu)

In re Sivanthi Joe Coirs (GST AAR Tamilnadu) it is seen that the question in respect of applicability of a notification issued under the provisions of the Act is covered under the ambit of this authority. In the case at hand, the applicant has stated that the question pertain to the applicability of Notification No. […]...

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ITC on Works Contract’ of Construction of ‘Integrated Factory Premises’

In re Coral Manufacturing Works India Private Limited (GST AAR Tamilnadu)

In re Coral Manufacturing Works India Private Limited (GST AAR Tamilnadu) The applicant claims the Input Tax Credit of the GST paid on the Steel, cement and other consumables used in proportion to the additional reinforcements. From the submissions, it is seen that the applicant has procured composite supply of works contract of increased...

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GST on coal handling and Distribution charges

In re Devendran Coal International Private Limited (GST AAR Tamil Nadu)

In re Devendran Coal International Private Limited (GST AAR Tamil Nadu) ‘Sale of coal’ by the applicant and subsequent supply of coal handling and distribution service ordered by a customer separately is not a composite supply. Applicant is liable to discharge GST on Coal Handling and distribution charges collected at the appl...

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GST on execution of works contract services for Nuclear Power Project

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

In re SOM VCL(JV) (GST AAR Tamil Nadu) Q1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting [email protected]% or 18% A1. The execution of works contract service for construction of residential quarters to the employees o...

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Advance ruling application cannot be admitted on questions already pending or decided

In re Vaighai Agro Products Limited (GST AAR Tamil Nadu)

In re Vaighai Agro Products Limited (GST AAR Tamil Nadu) As per Section 98(2) of the CGST Act, 2017, any application for advance ruling involving questions already pending or decided in any proceedings in the case of the applicant under any of the provisions of this Act shall not be admitted. In the applicant case, […]...

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AAAR cannot examine ground not raised before AAR

In re Tamilnadu Skill Development Corporation (GST AAAR Tamilnadu)

In re Tamilnadu Skill Development Corporation (GST AAAR Tamilnadu) The facts of whether the appellant is a ‘Government entity’, whether all the activities are extended only to the State Government and whether the consideration received is limited to the `grants’ are fresh facts to be verified/ analysed with the respectiv...

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