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AAR Tamilnadu

GST on Sub-Licensing Software, Market Support Fees & Taxable Value Calculation

September 14, 2023 1245 Views 0 comment Print

Understand GST implications on sub-licensing software, market support fees, and taxable value for operating fees paid to a Central Hub by AVEVA Software Pvt Ltd in Tamil Nadu.

Title Transfers in FTWZ under CGST Act & Relevance of IGST Circular No. 3/1/2018

August 28, 2023 4242 Views 0 comment Print

In re Haworth India Private Limited (GST AAR Tamilnadu) Summary: The case in focus revolves around the transfer of title of goods within the Free Trade Warehousing Zone (FTWZ). The pivotal question raised is whether such transfers fall within the ambit of Schedule III of the CGST Act, 2017, post its amendment in 2018. It […]

GST Implications on Various Services by State Industries Promotion Corporation

August 28, 2023 1980 Views 0 comment Print

GST applicability on services offered by State Industries Promotion Corporation of Tamil Nadu. Explore rulings on raw water supply, maintenance charges, infrastructure development, interest on delayed payments, and more.

GST Rates & HSN Codes for Wind Turbine Generators/Wind will Land

August 28, 2023 16029 Views 0 comment Print

In re Tvl. Raja Dheepam Spinning Mills Private Limited (GST AAR Tamilnadu) Introduction Understanding the nuances of the Goods and Services Tax (GST) is pivotal for businesses. The case of Tvl. Raja Dheepam Spinning Mills Private Limited in Tamilnadu elucidates the GST rulings related to Wind Turbine Generators (WTG) and provides insights into the taxation […]

Classification of Unsweetened Mineral & Aerated Waters (Excluding 20L Drinking Water Bottles)

August 28, 2023 999 Views 0 comment Print

AAR Ruling on classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles)

Classification of Effluent Treated Water: GST AAR Tamil Nadu Ruling

August 28, 2023 1275 Views 0 comment Print

An analysis of GST AAR Tamil Nadu ruling on Karaipudur Common Effluent Treatment Plant Pvt Ltd’s classification of water supply as goods & its GST rate.

Advance Ruling Inadmissible if Prior Proceedings on Same Issue Exist

August 28, 2023 696 Views 0 comment Print

Analyzing the GST advanced ruling application by Tamil Nadu Medical Council & reasons for its ineligibility due to prior pending proceedings.

Advance Ruling Application rejected for Pending Proceedings on application date

August 28, 2023 492 Views 0 comment Print

GST implications on fees by TN Nurses and Midwives Council and grounds for rejecting their advance ruling application under Section 98(2) of GST Act.

AAR Tamilnadu Lacks Jurisdiction for External Supplies & Hypothetical Scenarios

August 28, 2023 2436 Views 0 comment Print

Analysis of AAR Tamilnadu’s ruling on Harshitha Infra Engineering Pvt Ltd. highlighting jurisdictional limitations and the non-applicability of hypothetical scenarios.

18% GST on composite supply of Works Contract for Tirunelveli Smart City Limited

August 28, 2023 1377 Views 0 comment Print

18% GST rate determination by AAR for composite supply of works contract to Tirunelveli Smart City Limited, as highlighted in Naachimaar Engineering Constructions case.

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