In re Rasi Nutri Foods (GST AAAR Tamilnadu) In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal. The appellant, in this regard, has relied on the decisions of the Hon’ble Supreme Court in the case of Rajendra Prasad Gupta Vs Prakash Chandra Mishra […]
In re SHV Energy Private Limited (GST AAAR Tamilnadu) Issues 1. Whether the appellant 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? […]
In re Lagom Labs Private Limited (GST AAR Tamilnadu) Q. Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 […]
Q2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost? A2. Supply of materials and labour while rendering warranty services during the warranty period, free of cost, does not attract GST
In re Spacelance Office Solutions Private Limited (GST AAR Tamilnadu) Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principle Place of Business’? An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to […]
In re A. Nirmala (GST AAR Tamilnadu) AAAR held that if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and he is free to assess the supply according to his own […]
In re GRB Dairy Foods Pvt. Ltd (GST AAAR Tamilnadu) As per the provisions of the CGST Act/TNGST Act 2017 more precisely, Section 17(5) of the Act, the gifts or rewards given without consideration even though they were given for sales promotion do not qualify as inputs for the purposes of Credit, since no GST […]
In re Healersark Resources Private Limited (GST AAAR Tamilnadu) In the case at hand, the applicant has entered into lease agreements with third party service providers and in one such agreement entered into with AMET University( Academy of Maritime Education and Training) available on record, it is seen that the applicant has entered into the […]
The Pure Services provided by the applicant by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Strom Water Drain Department, Greater Chennai Corporation, Chennai vide the contract dated 03rd December 2020 are covered under S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and SGST Sl.No.3 of the No.II(2)/CTR/532(d-15)/2017 dated 29.06.2017 and exempted from payment of GST.
In re Shanmuga Durai (GST AAR Tamilnadu) Section 15(1) stipulates the transaction value as the value to be adopted in cases where the supplier and recipient are not related. In the present situation, the applicant and the firm are related persons. Therefore, the value to be adopted is to be arrived at following the Valuation Rules […]
