AAR Tamilnadu

ITC paid on lease/hire of cranes for furtherance of business allowable

In re Sanghvi Movers Limited (GST AAAR Tamilnadu)

In re Sanghvi Movers Limited (GST AAAR Tamilnadu) The appellant is eligible to avail full input tax credit of tax paid by SML Ho on the lease/hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per section 16 of CGST/TNGST Act 2017 Applying the statutory […]...

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Whether TDS provision under GST Act applicable to Co-operative Society?

In re Tamil Nadu Coop. Silk Producers Federation Ltd. (GST AAR Tamilnadu)

In re Tamil Nadu Coop. Silk Producers Federation Ltd. (GST AAR Tamilnadu) Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860)? In view of the above circumstances and facts of […]...

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Rejection of application by AAR without giving opportunity of hearing to Appellant is invalid

In re A.M. Abdul Rahman Rowther & Co No.4 (GST AAAR Tamilnadu)

The issue before us for determination is whether, the rejection of the application filed by the Appellant seeking Advance Ruling by the Lower Authority is as per the provisions of Law and Principles of Natural Justice....

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‘K juice Grape’ classifiable under CTH 22021090- Other- 28% GST Payable

In re M/s. Kalis Sparkling Water Private Ltd. (GST AAR Tamilnadu)

The product 'K Juice Grape' falls under the category of "Other" under CTH 2202 10 90. The applicable rate of tax is 14% CGST vide SI.No. 12 of Schedule IV under Notification No. 1/2017-Central Tax (Rate) and 14% under SGST at 14% vide SI.No. 12 of Schedule IV under Notification No.II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06....

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GST on establishment of Integrated Cryogenic Engine & Stage Test facility for ISRO Complex

In re TATA Projects Limited (GST AAR Tamilnadu)

In re TATA Projects Limited (GST AAR Tamilnadu) 1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 201...

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ITC not available on services used exclusively for providing exempt services

In re M/s. Royal Care Speciality Hospital Ltd. (GST AAR Tamilnadu)

The applicant is not eligible for the credit of tax paid on the Input services used exclusively for providing exempt services of health services to in patients such as laundry services used for in patients. For Input services such as housekeeping, leasing of equipment used for both exempt supply of health services to in patients and taxab...

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Time of supply In case of continuous supply of service of renting of immovable properties

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

In respect of continuous supply of service when the license is in effect , as per Section 31(5), the tax invoice, containing the details as per Rule 46 of CGST/TNGST Rules ,should be raised on or before due date of payment as ascertainable from the contract. It is seen in the sample contracts provided that in certain cases, the due date o...

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Time of supply when license for renting of immovable property expires but licensee continues to be in Possession of property

In re Ms. Chennai Port Trust (GST AAR Tamilnadu)

In the scenario of the license for renting of immovable property has expired and not in force but the licensee continues to be in Possession and occupation of the immovable properties , in cases where there is a provision in contract for continued supply of service after expiry or termination of the contract, the Rent Claim Advice is issu...

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Tamarind Fruit (undried) classifiable under CTH 08109020: AAR Tamilnadu

In re M/s. Murali Mogan (GST AAR Tamilnadu)

Murali Mogan (GST AAR Tamilnadu) Tamarind supplied by the applicant which has not undergone the process of direct drying in sun or by industrial process is classifiable under CTH  08109020....

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GST on Medicines, consumables & implants used while providing health care services to in-patients

In re M/s. Shifa Hospitals (GST AAR Tamilnadu)

Medicines, consumables and implants used in the course of providing health care services to in-patients by the applicant is a composite supply of Inpatient Services classifiable under SAC 999311....

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