AAR Tamilnadu

Rights granted for shared access of pathway is classifiable under SAC 999794

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu)

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu) In this case entire land had been acquired by the appellant and the same had been acquired for business purposes only. The appellant after acquisition of the land had granted shared- access to the pathway with no grant of right of occupation and possession and the […]...

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Wet-leasing classifiable under SAC 9973 Leasing or rental services with or without operator

In re HYT Sam India (JV) (GST AAAR Tamilnadu)

The activity of wet-leasing is squarely classifiable under SAC 9973 Leasing or rental services with or without operator as held by the LA and we uphold the same. Therefore the benefit of entry at 3(v)(a) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 is not applicable in respect of Wet-Leasing of the M&Ps....

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GST on Quality material testing & Geophysical survey investigation

In re Tamilnadu Water Supply And Drainage Board (GST AAR Tamilnadu)

The services provided by the applicant, namely, Quality material testing works is not exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017 as amended and The service of Geophysical survey investigation is exempted from Goods and service Tax terms of entry no.3 of the ...

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No ITC on pipeline for unloading Propane/Butane from Vessel/Jetty to Terminal

In re SHV Energy Private Limited (AAR GST Tamilnadu)

In re SHV Energy Private Limited (AAR GST Tamilnadu) 1. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal? The ...

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GST on composite Supply to Greater Chennai Corporation

In re Unique Aqua Systems (GST AAR Tamilnadu)

In re Unique Aqua Systems (GST AAR Tamilnadu) Whether the Services provided by the applicant to the recipient i.e The Greater Chennai Corporation is a pure service provided to the local authority by way of activity in relation to functions entrusted to a Panchayat under article 243G and Municipality under article 243W of the Constitution ...

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GST on Retrofitting works for strengthening NPKRR Maaligai etc.

In re PSK Engineering Construction & Co. (GST AAR Tamilnadu)

In re PSK Engineering Construction & Co. (GST AAR Tamilnadu) 1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai?  The rat...

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No GST on cold storage of tamarind inner pulp without shell & seeds

In re Arun Cooling Home (GST AAR Tamilnadu)

In re Arun Cooling Home (GST AAR Tamilnadu) Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017? The Tamarind inner pulp without shell and seeds is not an ...

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GST on goodwill at the time of retirement of Partners; AAR withdrawn

In re Shiv Shankara Health Care Enterprises (GST AAR Tamilnadu)

In re Shiv Shankara Health Care Enterprises (GST AAR Tamilnadu) Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act. We have carefully considered the application, various submissions of the applicant, remarks of the jurisdictional officers and the request for withdrawal made by the appli...

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GST Payable on Cheque Bouncing Charges, Interest on receivable on delayed payments, Connection/ Reconnection/ Disconnection/ Charges

In re New Tirupur Area Development Corporation Limited (GST AAR Tamilnadu)

In re New Tirupur Area Development Corporation Limited (GST AAR Tamilnadu) a. The applicant not being the class of persons specified in Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 as amended, they are not eligible for the said Notification as discussed in Para 10.2 above. b. The activity of Sewage offtake and treatment extended t...

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Service Recipient not eligible to obtain GST Advance Ruling

In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu)

In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu) t is seen that the applicant seeks ruling as to whether the services received by them are Pure Services to avail exemption under Sl.No. 3 of Notification No. 12 /2017-C.T.(Rate) dated 28.06.2017. The admissibility of the application was examined during the hea...

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