AAR Tamilnadu

GST on bags made of Non-woven fabrics of Polypropylene/ 100% Cotton

In re Senthilkumar Thilagavathy [M/s. JVS Tex] (GST AAR Tamilnadu)

In re Senthilkumar Thilagavathy [M/s. JVS Tex] (GST AAR Tamilnadu) Classification of bags made of Non-woven fabrics of Polypropylene/ 100% Cotton (Grey Fabrics) used for packing of goods, commonly called as ‘Stick bags/Wedding Gift Bags/ Reusable Shopping Bags/ Draw-String Gift Bags/ Garment Bags, etc and its rate of tax payable un...

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HSN code & GST Rate for Non-Woven and Cotton Bags

In re Balu Ramamoorthy Sekar Proprietor of M/s.Savani Screens (GST AAR Tamil Nadu)

In re Balu Ramamoorthy Sekar Proprietor of M/s.Savani Screens (GST AAR TamilNadu) 1. Non-Woven carry bags supplied by the Applicant are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20. 2. Upto 14.11.2017, Non-woven and cotton carry bags supplied by the applicant were ...

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Recipient of services cannot file Application for GST Advance Ruling

In re Naga Limited (GST AAR Tamil Nadu)

In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, the Application is not liable for admission and therefore rejected without going into the merits of the case....

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GST: Classification of automotive chains used in petrol & diesel engines

In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu)

In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu) Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? “Roller chains” supplied by the applicant are classifiable under CTH 7...

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Classification and taxability of Agricultural Seedling Tray under GST

In re Saro Enterprises (GST AAR Tamil Nadu)

In re Saro Enterprises (GST AAR Tamil Nadu)  Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and 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 […]...

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5% GST Payable on Coir pith : AAR

In re Jeena Exports (GST AAR Tamil Nadu)

In re Jeena Exports (GST AAR Tamil Nadu) Coir pith in its raw form whether in loose powder or compressed into blocks form without any addition of chemicals supplied by the applicant are taxable at 2.5% CGST as per SI No 215 of Schedule I of Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and […]...

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GST not payable on mere liaison activities in line with RBI permission

In re Takko Holding GmbH (GST AAR Tamil Nadu)

In re Takko Holding GmbH (GST AAR Tamil Nadu) 1. The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST and SGST Act. 2. In view of Ruling at 1 above, the Applicant is not liable to pay CGST, […]...

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Input Tax Credit on brokerage services against Renting of immovable property

In re Adwitya Spaces Private Limited (AAR Tamil Nadu)

In re Adwitya Spaces Private Limited (GST AAR Tamil Nadu) Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property? In the subject case, the applicant has received an inward [...

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GST Rate and HSN code for Non-woven fabric Rice Bags

In re Sharmila Screen Printers (GST AAR Tamil Nadu)

The Non-woven fabric bags called as Rice Bags manufactured by the applicant falls under HSN 63053300 and the applicable rate for the bags of value not exceeding Rs. 1000 per piece is 2.5% CGST as per S.No. 224 of Schedule I of Notification No. 1/2017-C.T. (Rate) dated 28.06.2017 and 2.5% SGST as per S.No. 224 of Schedule I of G.O. (Ms) No...

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GST rate on Supply of canteen food services: AAR allows withdrawal of Application

In re Sodexo Food Solutions India Private Limited (AAR Tamil Nadu)

In re Sodexo Food Solutions India Private Limited (GST AAR Tamil Nadu) Whether entry 7 (i) covers canteens located in any establishment and Circular No. 28/ 02/2018-GST applies to canteens located in any type of establishment and liable to 5% GST vide Notification No. 11/2017-CT (Rate) as amended vide notification No. 46/2017-CT (Rate) da...

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