In re Heavy Vehicles Factory (GST AAR Tamilnadu) 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”? Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000? […]
In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAR Tamilnadu) A. GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd. 1. GST is applicable on the following as the same are ‘supply of goods’ to TANTRANSCO:- a. Supply of Operation and maintenance materials used in the regular day to day functioning; […]
Of the above questions on which ruling is sought by the applicant, the question at (2) and (3) relates to utilization of credit availed by the applicant and Q.No. 4 is on reversal of credit availed, which do not fall under any of the category specified under Section 97(2) of the Act and therefore are not within the ambit of this authority.
The application is not admitted and rejected under first proviso to Section 98(2) of the CGST/TNGST Act 2017, as the issues on which Advance Ruling is sought by the applicant s already pending before the appropriate authority.
In re S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd (GST AAR Tamilnadu) As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any […]
In re Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd. (GST AAR Tamilnadu) Issues 1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society? 2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of […]
It is stated that the present application was filed in respect of a transaction proposed to be undertaken by the applicant in the state of TamilNadu however on account of unfavourable market conditions and other commercial factors, the applicant has not been in the position to proceed their business activity of identifying land for constructing apartments.
UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the applicant is not classifiable under the Tariff heading ‘0402 /0404 but classifiable under CTH 22029930.
In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu) AAAR upheld the order of AAR and held that The products ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ to be supplied by the applicant are classifiable under CTH 22021020 and all others i.e. ‘Richyaa Darner Cola’, ‘Licta Cola’, ‘Richyaa Darner Jeera Soda’, ‘Licta […]
In re Ponraj (GST AAR Tamilnadu) Whether the category of product ‘Non-woven PP Rice Bags / Sacs’ falls under the classification of HSN 63053300 and its applicable of rate of tax is at 5%? 1. The Non-woven fabric bags called as ‘Rice Bag’ falls under HSN 63053300. 2. The applicable rate for the bag of […]
