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)).
Tamil Nadu AAR rules Tiruppur Municipal Corporation’s onion market fee collection via contractor is GST exempt, as public amenity.
Tamil Nadu AAR exempts facility management services in government hospitals from GST, classifying them as public health activities.
Tamil Nadu AAR clarifies GST rate on Maida Pappad, ruling it attracts 5% GST if made via extrusion, not exempt as traditional pappad under Notification 2/2017.
TN AAR rules Hitachi Energy’s transport & other services for HVDC project are part of a single Works Contract Service (SAC 9954), taxable at 18% GST. Not GTA.
