AAR Tamilnadu

GST AAR application submitted by Service recipient not liable for admission

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) An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103(1) of the GST Act, the ruling is binding only on the […]...

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Tamilnadu Skill Development Corporation liable to Register under GST

In re Tamilnadu Skill Development Corporation (GST AAR Tamil Nadu)

In re Tamilnadu Skill Development Corporation (GST AAR Tamil Nadu) Tamilnadu Skill Development Corporation is not exempted vide entry Sl.No. 69 and Sl.No.70 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 and therefore, they are required to be registered under the CGST/TNGST Act 2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RUL...

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Motor Car Air Springs (shock absorber) classifiable under CTH 8708

In re SI Air Springs Private Limited (GST AAR Taminadu)

In re SI Air Springs Private Limited (GST AAR Taminadu) Whether ‘Air Springs’ manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%? In the case at hand, it is true that the products are for […]...

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5% GST Payable on ‘Nizam Pakku’ classifiable under CTH 0802 8090

In re S. A. Safiullah and Co. (GST AAAR Tamil Nadu)

In re S.A. Safiullah and Co. (GST AAAR Tamil Nadu) The Appellate Authority ruled that the product of the appellant ‘Nizam Pakku’ classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notificat...

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GST on printing of content provided by customer on PVC banners

In re Macro Media Digital Imaging Private Limited (GST Tamilnadu)

In re Macro Media Digital Imaging Private Limited (GST AAAR Tamilnadu) The Appellant made an Application to AAR vide Application NO. 47 dated 18.11.2019 seeking advance ruling on the 1. Whether the transaction of printing of content provided by the customer on PVC banners and supply of such printed trade advertisement is supply of goods? ...

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GST: Value in respect of transfer to branches located outside state

In re Thirumalai Chemicals Limited (GST AAR Tamil Nadu)

In re Thirumalai Chemicals Limited (GST AAR Tamil Nadu) Q. The value to be adopted in respect of transfer to branches located outside the state? Ans: The applicant can adopt any one of the following three methods provided under Rule 28 of the CGST/ TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act […]...

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Letting out of compressors for pumping of water from borewells to agricultural field is not ‘Support Service for agriculture

 In re Vallalar Borewells (GST AAR Tamilnadu)

 In re Vallalar Borewells (GST AAR Tamilnadu) Q1. Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting an...

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Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture

In re Aravind Drillers (GST AAR Tamil Nadu)

In re Aravind Drillers (GST AAR Tamil Nadu) 1. Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture classifiable under ‘SAC 9986’ for the reasons stated in para 8.3 above 2. Letting out of compressors for pumping of water from the borewells to the agricultural field is no...

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No Ruling by AAR on issue under investigation with DGGSTI

In re M/s Faiveley Transport Rail Technologies India Limited (GST AAR Tamil Nadu)

In re M/s Faiveley Transport Rail Technologies India Limited (GST AAR Tamil Nadu) DGGSTI has taken up investigations on the classifications adopted by the applicant on their supplies to Indian Railways and classified under CTH 8607. The subject goods are supplied to `Indian Railways’ and the applicant classify the same under CTH 860...

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GST on services provided by University to its constituent colleges relating to admission to, or conduct of examination

In re Bharathiyar University (AAR GST Tamilnadu)

In re Bharathiyar University (AAR GST Tamilnadu) Whether the services provided by the University to its constituent colleges (viz) self-financing and management colleges relating to admission to, or conduct of examination by such institution by way of affiliation fee, registration fee such as 1. Application form fees 2. Application fees (...

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