In re Thirumalai Chemicals Limited (GST AAR Tamil Nadu) Q. The value to be adopted in respect of transfer to branches located outside the state? Ans: The applicant can adopt any one of the following three methods provided under Rule 28 of the CGST/ TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act […]...

 In re Vallalar Borewells (GST AAR Tamilnadu) Q1. Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting an...

In re Aravind Drillers (GST AAR Tamil Nadu) 1. Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture classifiable under ‘SAC 9986’ for the reasons stated in para 8.3 above 2. Letting out of compressors for pumping of water from the borewells to the agricultural field is no...

In re M/s Faiveley Transport Rail Technologies India Limited (GST AAR Tamil Nadu) DGGSTI has taken up investigations on the classifications adopted by the applicant on their supplies to Indian Railways and classified under CTH 8607. The subject goods are supplied to `Indian Railways’ and the applicant classify the same under CTH 860...

In re Bharathiyar University (AAR GST Tamilnadu) Whether the services provided by the University to its constituent colleges (viz) self-financing and management colleges relating to admission to, or conduct of examination by such institution by way of affiliation fee, registration fee such as 1. Application form fees 2. Application fees (...

In Re M/s. Sumeet Facilities Limited (AAR GST Tamil Nadu) 1. What is the classification for supply of services by the Applicant relating to waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both concessionaries in terms of notification 11/2017- C.T.(Rate) dated 28th Ju...

In re Zigma Global Environ Solutions Private Limited (GST AAR Tamilnadu) Q. Classification of the services viz ‘Solid waste management – Revamping of existing dumped Garbage in compost yards by Bio -mining process’ provided by the applicant to M/s. Erode City Municipal Corporation, Erode?  A. Solid Waste Management-Rev...

Shri Abdul Razak Safiullah (GST AAR Tamilnadu) Q. Whether the ‘Nizam Pakku’ bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classifiable under Chapter heading 0802 8030 of the Customs Tariff and hence attract 2.5 % CGST as per Sl.No.28 of Schedule I of Notification 1/2017 Cen...

In re Kumaran Oil Mill (GST AAR Tamilnadu) Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business? The applicant is eligible for Proportionate claim of Input Tax Credit as per Section 17(2) of the CGST/TNGST Act read with Rule 42/Rule 43 of CGST/TNGST Rules 2017 […...

In re ST Engineering Electrnics Limited (GST AAR Tamilnadu) Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause(119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, ...