AAR Rulings - Page 2

Input tax credit of GST charged by third-party transporters

In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra)

In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra) Q 1. What will he the classification of the services (whether under service codes 996511 or 996791 or 996799 or any other) of the Applicant in case the Applicant issues the consignment note however, the actual transportation is done through the third-party transport...

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LED stem classifiable under CTH 94054090; 12% GST Payable

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu)

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu) What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit? Supply of ‘LED stem (long bulb) i:e. outdoor lighting fixtures [&...

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GST on IT software related consulting services in Oracle ERP

In re Rajesh Rama Varma (GST AAR Tamilnadu)

In re Rajesh Rama Varma (GST AAR Tamilnadu) In the instant case, the applicant provides IT software related consulting services in the area of Oracle ERP w.r.t Oracle Financials to Doyen for a consultancy fee laid down in the consultancy agreement. Therefore, the said activity satisfies the conditions of Section 7(1)(a) and is a supply [&...

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AAR application not admissible if same issue is pending before Jurisdictional authority

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu)

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu) As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question tinned in the application is already pending or decided in any proceedings in the case of an applicant under any of the […]...

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No ruling as transaction of supply on which advance ruling was sought was not furnished

In re Johnsons Lift Private Limited (GST AAR Tamilnadu)

In re Johnson Lift Private Limited (GST AAR Tamilnadu) Advance ruling could be sought in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant in their application and during the hearings and thereafter, has not furnished the […]...

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Classification & GST Rate applicable on supply of Yarn & Fabrics

In re Global Textile Alliance India Pvt. Ltd. (GST AAR Tamilnadu)

In re Global Textile Alliance India Pvt. Ltd. (GST AAR Tamilnadu) What is the correct classification and rate of GST applicable on supply of Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Pro...

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‘Chewing tobacco’ with brand name classifiable under CTH 2403 9910

In re Kavi Cut Tobacco (ARUMUGAM) (GST AAR Tamilnadu)

The product intended to be manufactured by the applicant and supplied as 'Chewing tobacco' with the brand name 'Kavi cut tobacco' is classifiable under CTH 2403 9910- Chewing Tobacco....

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AAR ruling on Classification of Tank and Tank Parts

In re Heavy Vehicles Factory (GST AAR Tamilnadu)

In re Heavy Vehicles Factory (GST AAR Tamilnadu) 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”?  Whether parts manufactured specifically by applicant for TANK shall ...

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GST on transactions between TANGEDCO & TANTRANSCO

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAR Tamilnadu)

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAR Tamilnadu) A. GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd. 1. GST is applicable on the following as the same are ‘supply of goods’ to TANTRANSCO:- a. Supply of Operation and maintenance materials used in the regular d...

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No GST on facilitating rehabilitation of survivors of violence on women

In re Swayam (GST AAR West Bengal)

In re Swayam (GST AAR West Bengal) Whether an NGO facilitating rehabilitation of the survivors of violence on women are liable to pay GST? The applicant is apparently assisting the women survivors in various ways to get back on their feet. Such survivors of sexual and other violence need services like legal aid, medical assistance, [&hell...

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