AAR Tamilnadu

GST on supply of Dress, School Bag, Boots etc to students without consideration to Govt/Govt Aided schools

In re Tamil Nadu Textbook and Educational Services Corporation (GST AAR Tamilnadu)

In re Tamil Nadu Textbook and Educational Services Corporation (GST AAR Tamilnadu) 1 & 2 Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden colour pencils, crayons, woollen sweater to government and government aided schools based on the State Government educational policy for which t...

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GST on body building activity on a truck chassis made available by a customer

In re Tube Investments of India Ltd (GST AAR Tamilnadu)

In re Tube Investments of India Ltd (GST AAR Tamilnadu) Q. Whether the activity undertaken by the applicant amounts to supply of goods or supply of services. Whether the activity of building and mounting of the body on the chassis made available by the customers will result in supply of goods or supply of services. A. […]...

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GST on leasing of pathway to a person to her/his dwelling unit

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

In re Chennai Metro Rail Ltd. Ltd. (GST AAR Tamilnadu) Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? In the case at hand, the applicant owns the pathway but has agreed through an MOU with the individual to permit her to use the pathway to access […]...

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GST on Services related to testing of chemicals in fresh table grapes

In re SGS India Private Limited (GST AAR Tamilnadu)

In re SGS India Private Limited (GST AAR Tamilnadu) Whether the supply of “inspection and testing services” on fresh table grapes is classifiable under entry 9986 of Notification no.11/2017-Central Tax Rate) dated June 28 2017– “Support services to agriculture, forestry, fishing, animal husbandry” chargeable to NIL rate of t...

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IIT Madras Alumni Association liable to Pay GST & Register under GST

In re IIT Madras Alumni Association (GST AAR Tamilnadu)

In re IIT Madras Alumni Association (GST AAR Tamilnadu) Q. Whether collecting money by IITMAA from its members and receiving donations/ grants/ subsidies/budgetary support from IIT, Madras to defray expenses incurred towards administering the association and other expenses related to its engagement activities initiated by members themselv...

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GST on printing of content provided by customer on poly vinyl chloride banners

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

In re Macro Media Digital Imaging Private Limited (GST AAR Tamilnadu) Q1.Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.? A1. The printing of content provided by the recipient on the PVC materials of the appl...

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GST on reimbursement of expenses to holding company located outside India

In re ICU Medical India LLP (GST AAR Tamilnadu)

In re ICU Medical India LLP (GST AAR Tamilnadu) Q1.Whether GST is leviable on the reimbursement of expenses from the Subsidiary Company to its ultimate holding company located in a foreign territory outside India. A1. The applicant is liable to pay IGST on the Wellsone Commercial Card’ expenses paid by the applicant to its Ultimate ...

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GST on Pre-mix popcorn maize (com kernels) packed with edible oil & salt

In re Gourmet Popcornica LLP (GST AAR Tamilnadu)

In re Gourmet Popcornica LLP (GST AAR Tamilnadu) Q1.What would be the accurate HSN code and consequently, the rate off GST applicable on pre-mix popcorn maize packed with edible oil and salt? Whether the same can be classified under HSN Heading 2008 and whether the same shall be chargeable to tax at the rate of […]...

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LED stem classifiable under CTH 94054090; 12% GST Payable

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu)

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu) What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit? Supply of ‘LED stem (long bulb) i:e. outdoor lighting fixtures [&...

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AAR application not admissible if same issue is pending before Jurisdictional authority

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu)

In re A.M. Abdul Rahman Rowther & Co. (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 tinned in the application is already pending or decided in any proceedings in the case of an applicant under any of the […]...

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