Tamil Nadu AAR rules corpus funds collected by RWAs for building maintenance are subject to GST. Understand the implications for housing societies.
Tamil Nadu AAR clarifies GST applicability on renting goods carriages to Goods Transport Agencies, confirming nil rate of tax under specific conditions.
A recent advance ruling in Tamil Nadu clarifies GST liability on corpus/sinking funds collected by Resident Welfare Associations and their eligibility for Input Tax Credit.
AAR ruled that Fairmacs Shipstores Private Limited must charge GST on its supplies of pre-packaged frozen meat products to hotels and distributors, primarily due to the absence of the mandatory ‘Not for Retail Sale’ declaration on their packages.
AAAR Tamil Nadu rules value of silver supplied free by recipient must be added to taxable value of batteries manufactured by High Energy Batteries for GST
Tamil Nadu AAR rules housekeeping, cleaning services to IIITDM Kancheepuram are not GST exempt, clarifies ‘Governmental Authority’ definition.
Tamil Nadu AAR rules that a Town Panchayat granting right to collect weekly market entry fees is exempt from GST as a function under Article 243G.
Tamil Nadu AAR ruled that medicines and consumables supplied to in-patients by a hospital pharmacy are part of exempted composite healthcare services under GST Notification 12/2017.
Tamil Nadu AAR rejects rectification plea, affirms tapioca flour classification as starch residue, not exempt, under GST.
TN AAR rejects ISRO Propulsion Complex’s plea on GST rate (5%/12%) for reimbursing Tata Projects. Held recipient can’t seek ruling on supplier’s liability (Sec 97(2)).
