AAR Tamilnadu

AAR cannot give ruling on ‘Place of Supply’ of goods: AAR Tamil Nadu

In re Dagger Die Cutting (India) Private Limited (GST AAR Tamilnadu)

The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and no other issue can be decided by the Advance Ruling Authority. The issue for which Advance Ruling is sought depends on the 'Place of Supply' of the goods, which is not in the ambit of this authority. The Application is therefore rejec...

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Polypropylene Mat plaited using polypropylene Straw falls under CTH 46019900

In re Sameer Mat Industries (Mr. Abubacker Kaleelrahman) (GST AAR Tamilnadu)

In re Sameer Mat Industries (GST AAR Tamilnadu) 1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902? The Polypropylene Mat which are plaited using Polypropylene Straw is classifiable under CTH 46019900 2. What is the  tax rate for Polypropylene Mats ? The applicable tax rate f...

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Kalava Raksha Sutra (Braided textile yarns) classifiable under HSN 5607

In re Malli Ramalingam Mothilal (Proprietor of M/s. M.R.Mothilal) (GST AAR Tamilnadu)

In re Malli Ramalingam Mothilal (GST AAR Tamil Nadu) Whether Kalava Raksha Sutra is exempted under the Sl.No. 148 in Any Chapter and also classification of HSN code of the product? It is evident that the commodity manufactured by the Applicant is a braided yarn made by a braiding machine which takes in dyed yarn […]...

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Carry bags/re-usable shopping bags of cotton falls under HSN 4202: AAAR

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAAR Tamilnadu)

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAAR Tamilnadu) The above clarification by the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff...

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GST AAR Tamilnadu allows withdrawal of application to Texmo Industries

In re M/s. Texmo Industries (GST AAR Tamilnadu)

In re M/s. Texmo Industries (GST AAR Tamilnadu) The Applicant vide their letter dated 15.02.2019 has requested withdrawal of the Advance Ruling Application filed before the authority. The application filed by the Applicant for advance ruling is dismissed as withdrawn. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU Note : Any...

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Classification of plastic Seedling Trays and applicable rate of GST

In re Mr. Janakiraman Govindarajan Prop. of M/s. Valuemax Poly Plast

1. Agricultural Seedling Trays made of base material of Polypropylene Granules manufactured by the Applicant as Plastic are classifiable under CTH 39269099.2. The applicable tax rate is 9% CGST as per Sl. No. 111 of Schedule III of Notification No 01/2017-C.T. (Rate) dated 28.06.2017 as amended and is 9% SGST as per Sl.No. 111 of Schedule...

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Agricultural Seedling Trays of Plastic classifiable under CTH 39269099

In re M/s. Saro Enterprises (GST AAAR Tamilnadu)

In re M/s. Saro Enterprises (GST AAAR Tamilnadu) In the case at hand, the product, ‘Agricultural Seedling Tray’, is made up of Plastics and not of any of the base metals specified in the section notes as stated by the Appellant themselves. The contention of the Appellant is that the trays are used for germination […]...

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GST on Goods & services supplied by Rajiv Gandhi Centre for aquaculture

In re Ms. Rajiv Gandhi Centre for aquaculture (GST AAR Tamilnadu)

In re Ms. Rajiv Gandhi Centre for aquaculture (GST AAR Tamilnadu) 1. The Applicant, RGCA is liable to be registered under Section 22 of CGST and TNGST Act. 2. RGCA shall obtain registration in every such State or Union territory in which he is so liable. 3. The rate of tax for various supplies of […]...

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AAR cannot give Ruling on the question of when to raise invoices

In re M/s. HYT Sam India (JV) (GST AAR Tamilnadu)

This Authority cannot give a Ruling on the question of when to raise invoices by the Applicant as per Section 97(2)of CGST Act/TNGST Act. .The value of supply for each invoice raised by the Applicant will be the transaction value and should include the amounts , if any, as specified in Section 15(2) and exclude the discounts, if any, as s...

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Rate of GST for the vadams made of maida and HSN Code

In re Ms. Subramani Sumathi (GST AAR Tamilnadu)

In re Ms. Subramani Sumathi (GST AAR Tamilnadu) What is the rate of tax for the vadams made of maida and what is the HSN Code’ The issue to be decided before us is the rate of tax applicable to the product of the Applicant and the applicable HSN Code. From the various submissions of […]...

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