AAR Tamil Nadu Dismisses GST Rate Query on Reimbursement as Applicant Not Supplier

In Re Isro Propulsion Complex (GST AAR Tamilnadu)

he Tamil Nadu Authority for Advance Rulings (AAR) has declined to issue a ruling sought by ISRO Propulsion Complex (Applicant) concerning the appropriate Goods and Services Tax (GST) rate applicable for reimbursement to one of its contractors. The applicant, in its application dated March 28, 2024, specifically asked whether the GST rate reimbursable to M/s. Tata Projects Limited, Mumbai, should be 5%, potentially based on a Bill of Entry, or 12%, considering the overall contract might qualify as a Works

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