AAR Tamilnadu

E-way bill procedure & details to be filled in GSTR-1 are out of Purview of AAR

In re Mrs. Rajendrababu Ambika (GST AAR Tamil Nadu)

Applicability of E-way bill procedure and details to be filled in GSTR-1 are not answered as the same are not in the purview of Advance Ruling as per Section 97 of the CGST/TNGST Act 2017....

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GST on profit sharing agreement between employee and shareholders

In re Venkatasamy Jagganathan (GST AAR Tamilnadu)

In re Venkatasamy Jagganathan (GST AAR Tamil Nadu) Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands? The Profit Sharing Agreement between the applicant ad various shareholders of SHA is an actionable claim and is as neither a supply of goods nor a supply of […]...

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Applicant dropped proposed business model- AAR allows withdrawal of Application

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

In re M/s. Foxteq Services India Private Limited (GST AAR Tamilnadu) The Applicant did not furnish the documents undertook to be submitted. However, the applicant was extended an opportunity to be heard finally on 05.2019. The Authorised representatives of the applicant appeared and submitted a written letter dated 20.05.2019, requesting ...

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AAR cannot decide on requirement of e-way bill for consignments pertaining to multiple invoices

In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu)

In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu) Q. The Advance ruling sought is whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, […...

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GST on Salwar / Churidhar sets, whether partially stitched/ neck work done, or not

In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu)

In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu) Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable ...

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Semi-stitched Salwar/Churidar are taxable as garments at 5% / 12%

In re M/s. RmKV Fabrics private Limited (GST AAAR Tamilnadu)

Semi-stitched Salwar/Churidar are liable to GST @ 5% [CGST-2.5% and SGST-2.5%], if the Sale Value is less than Rs. 1000/- per piece and @ 12% [CGST-6% and SGST-6%], if the sale value is more than Rs. 1000/- per piece....

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GST on Forced Lubrication / Emergency Lube Oil Pumps etc. supplied to Indian Navy

In re Alekton Engineering Industries Pvt. Ltd. (GST AAR Tamilnadu)

Forced Lubrication Pumps, Emergency Lube Oil Pumps , DG Lub Oil Transfer Pumps and Triple Screw Pumps manufactured by the Applicant supplied to the India Navy for commissioning in its Vessels and Warships are parts of 'All types of Vessels & Warships"...

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GST on EPC contract for establishment of Fluids Servicing System

In re Ms. Tata Projects Limited (GST AAR Tamil Nadu)

In re Tata Projects Limited (GST AAR Tamilnadu) Q1. Whether supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System 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, 2017. The Supply of Engineering, Procur...

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GST on interest subvention income received by DFSI from Mercedes-Benz

In re Daimler Financial Services India Private (GST AAR Tamil Nadu)

In re Daimler Financial Services India Private (GST AAR Tamilnadu) Whether the interest subvention income received by Daimler Financial Services India Private Limited (DFSI) from Mercedes-Benz India Private Limited (MB India) to reduce the effective interest rate to the final customer is chargeable to GST? The interest subvention income r...

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18% GST Payable on Gemini Modern Auto / Traditional Coffee Filter

In re Ms. V. V.Enterprises Private Limited (GST AAR Tamilnadu)

In re Ms. V. V.Enterprises Private Limited (GST AAR Tamil Nadu) 1. Gemini Modern Auto Coffee Filter and Gemini Modern Traditional Coffee Filter supplied by the applicants are classifiable under Chapter Heading 84198190. 2. For the period 01.07.2017 to 14.11.2017, the applicable rate on “Gemini Modern Auto Coffee Filter” and &#...

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