Case Law Details
Case Name : In re Ms. Rajiv Gandhi Centre for aquaculture (GST AAR Tamilnadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re Ms. Rajiv Gandhi Centre for aquaculture (GST AAR Tamilnadu)
1. The Applicant, RGCA is liable to be registered under Section 22 of CGST and TNGST Act.
2. RGCA shall obtain registration in every such State or Union territory in which he is so liable.
3. The rate of tax for various supplies of goods and services supplied by RGCA are :
a. Fish seeds, prawn/shrimp seeds supplied by RGCA, classifiable under 0301, are exempt from CGST under SI. No.18 of Notification No.2/2017-C.T. (Rate) dated 28.06.2017 as amended and from SGST under SI. No. 18 of Notification No.II(2)/CTR/532(d-5)/2017 vide G...
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