AAR Tamilnadu

‘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...

Read More

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 ...

Read More

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....

Read More

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...

Read More

GST rate on mixture of flour, pulses, grams & cereals: AAR allows withdrawal of Application

In re M/s. S.P. Jeyapragasam (HUF) (GST AAR Tamilnadu)

In re M/s. S.P. Jeyapragasam (HUF) (GST AAR Tamilnadu) The Applicant has preferred an application seeking Advance Ruling  asking Applicable GST rate on the mixture of flour, pulses, grams, and cereals. The applicant in their undated memo received by AAAR on 17th July 2019 submitted that they are not willing to proceed further in the [&he...

Read More

HSN Code for fruit beverages or drinks- AAR allows withdrawal of Application

In re M/ s. S.P. Jeyapragasam(HUF) (GST AAR Tamilnadu)

In re M/ s. S.P. Jeyapragasam(HUF) (GST AAR Tamilnadu) Applicant seek ruling on following grounds-  1. What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code? 2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so […]...

Read More

Artemia cyst/biomass is classifiable under CTH 0511: AAAR

In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu)

In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu) From the note furnished on the Artemia Project, it is seen that Cysts and biomass are harvested, processed, Packed and traded. It is stated that artemia cyst cannot be consumed with outer shell/chorion as such; cyst are incubated in sea water with light and aeration; […...

Read More

AAR cannot specify how invoices are to be raised for composite supply

In re Thirumangalam Sengodan Kumarasamy, Propreitor of Christy Fried Gram Industry (GST AAR Tamilnadu)

In re Thirumangalam Sengodan Kumarasamy, Propreitor of Christy Fried Gram Industry (GST AAR Tamilnadu) . The applicant has asked a query whether it will be still a composite supply even if the invoices are raised separately for supply of food and delivery of the food. It is seen from the bid document that payment will […]...

Read More

GST on interest, late fee penalty for services rendered before 01.07.2017

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

In re M/s. Chennai Port Trust (GST AAR Tamilnadu) The amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services of lease/rent, due to delayed payment of consideration for those services rendered by the applicant before 01.07.2017, are liable to GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULIN...

Read More

Value for GST on goods to be adopted in respect of transfer to branches located outside the state

In re M/s. Specsmakers Opticians Private limited (GST AAR Tamilnadu)

In re M/s. Specsmakers Opticians Private limited (GST AAR Tamilnadu) The value in respect of supply of goods i.e. Lenses, Frames, Sun Glasses, Contact Lenses as well as Reading Glasses, Complete spectacles by the applicant to distinct persons being branches outside the state of Tamil Nadu shall be the open market value of such supplies [&...

Read More

Browse All Categories

CA, CS, CMA (5,468)
Company Law (7,370)
Custom Duty (8,495)
DGFT (4,538)
Excise Duty (4,488)
Fema / RBI (4,694)
Finance (4,977)
Income Tax (37,197)
SEBI (3,976)
Service Tax (3,717)

Search Posts by Date

June 2021
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930