Tamil Nadu’s GST Authority for Advance Ruling has clarified the GST treatment for fly ash bricks, addressing their HSN code, applicable tax rates, ITC eligibility, and the inapplicability of reverse charge and composition schemes.
The Tamil Nadu Authority for Advance Ruling (AAR) has held that MRF Limited can no longer use the cross-charge mechanism for distributing Input Tax Credit (ITC) for common input services. This ruling follows amendments to the CGST Act.
amil Nadu GST AAR ruled that Shibaura Machine India cannot claim ITC on GST paid for electrical works in factory expansion, as it constitutes immovable property and blocked works contract service.
Understand the GST advance ruling on Input Tax Credit (ITC) for firefighting systems and public health equipment installed during a factory expansion project.
TN AAR rules that traders of sand, blue metals, and bricks from unregistered suppliers are not liable for GST under Reverse Charge Mechanism.
Tamil Nadu AAR rules Acer Interactive Flat Panels classifiable under 85285900 as monitors, not ADP machines; GST applicable at 28%.
P.S.K. Traders withdraws its advance ruling application challenging an 18% GST on Palmyra Sugar, leaving the tax rate issue unresolved by the AAR.
The GST AAR for Tamil Nadu disposed of an application from M/s. Chendur Traders regarding the tax rate on palmyra sugar and jaggery after the applicant voluntarily withdrew the request. The company had been issued a tax demand for classifying its products under a lower GST rate.
Tamil Nadu AAR disposes Arun Traders GST case after applicant withdrew ruling request on tax rate dispute over Palmyra sugar classification.
Summary of the Tamil Nadu GST AAR ruling for Sundaram Industries on the classification of imported goods and the jurisdiction of the authority.
