AAR Tamilnadu

28% GST Payable on ‘Disc Brake Pads’: AAR Tamilnadu

In re Brakes India Private Limited (GST AAR Tamilnadu)

'Disc Brake Pads' manufactured and supplied by the Applicant are classified under Heading 87083000 and covered under SI. No. 170 of Schedule IV of Notification No. 01/2017 CT (Rate) dated 28.06.2017 and SI.No. 170 of Schedule IV of G.O. (Ms) No. 62 dated 29.06.2017 No. ll(2)/CTR/532(d-4)/2017 attracting 14% CGST/14% SGST respectively....

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Nil GST on services by commission agents to agriculturists of turmeric

In re Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam (GST AAR Tamil Nadu)

In re Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam (GST AAR Tamil Nadu) Agent, who is a member of the applicant stores the turmeric in their godown, the sales of which is as per the guidelines of EMC. Also from the invoices furnished, it is seen that the invoice is raised by the agent on the […]...

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GST on free usage of moulds/dies owned by OEM: AAR allowed withdrawal of application

In re M/s Amalgamations Valeo Clutch Private Limited (GST AAR Tamilnadu)

In re M/s Amalgamations Valeo Clutch Private Limited (GST AAR Tamilnadu) The applicant vide their letter dated 09.08.2018 has referred to the PH posted on 07.08.2018 in connection with the subject application seeking a ruling on the aspect of amortization. They have stated that subsequent to their application, a circular No.47/21/2018-GST...

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AAR Not Admissible on Issue which is already pending before department

In re Veeram Natural Products (GST AAR Tamilnadu)

In the present case as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection....

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Recipient of service cannot apply for Advance Ruling

In re Dr. Dathu Rao Memorial Charitable Trust (GST AAR Tamilnadu)

In re Dr. Dathu Rao Memorial Charitable Trust (GST AAR Tamilnadu) An applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant is the proposed recipient of the proposed works contract and […]...

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AAR cannot decide if a transaction is an inter-state supply or intra-state supply

In re M/s. Fichtner Consulting Engineers (India) Private Limited (GST AAR Tamilnadu)

In re M/s. Fichtner Consulting Engineers (India) Private Limited (GST AAR Tamilnadu) The Authorised Representative of the Applicant was heard in the matter. They submitted that they are providing engineering consultancy services to a recipient in Chennai in relation to an immovable property, a coal mine located in North Karanpura Coalfiel...

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Polysulphide sealants classifiable under CTH 32141000; 28% GST Payable

In re Anabond Limited (GST AAR Tamilnadu)

In re Anabond Limited (GST AAR Tamilnadu) It is hereby clarified that the ‘Polysulphide Sealant’ manufactured by the applicant and marketed under the trade name ‘Anabond Tuffseald’ is classifiable under CTH 3214 10 00 of the First Schedule to the Customs Tariff Act, 1975 as applicable to GST as per Explanation (iii...

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AAR cannot decide whether a supply is inter-State or intra-State

In re Fichtner Consulting Engineers (I) Pvt Ltd. (GST AAR Tamilnadu)

In re Fichtner Consulting Engineers (I) Pvt Ltd. (GST AAR Tamilnadu)  The Advance Ruling sought is whether CGST & SGST or IGST is payable on the said supply, i.e., whether the transaction is an inter-state supply or intra-state supply. In this connection Section 97 of the CGST Act and Tamilnadu GST Act (TNGST) has given […]...

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