|
S.No. |
Name of The Applicant |
Question(s) on which Advance Ruling Sought |
Order No. & Date |
View |
Category as per section 97(2) of CGST Act 2017 |
Whether Appealed Yes/No |
Appeal Order |
|
194 |
NSK SHIP MANAGEMENT PRIVATE LIMITED |
Whether the vessel support services provided by the
applicant to its group company outside India qualify
as “ Export of services” under GST? |
TN/26/ARA/2022 DATED
30.06.2022 |
Click here |
97(e ) |
|
|
|
193 |
TRIDENT PNEUMATICS (P) LTD |
Whether Air Spring Failure Indication cum Brake
Application (FIBA) proposed to be manufactured and
supplied solely and principally for use in Railways
can be classified under “86072100- Air Brakes and
parts thereof” of Section XVII? |
TN/25/ARA/2022 DATED
30.06.2022 |
Click here |
97(a) |
|
|
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192 |
NTL INDIA PRIVATE LIMITED |
1. Whether the exemption of GST on the intra-state
supply of services of description as specified
against Sl.No.23 in Col(3) of the Table to
Notification No.12/2017-CT(rate) dated 28.06.2017,
viz., services by way of access to a road or a
bridge on payment of toll charges falling under the
heading 9967, from so much of the central tax
leviable thereon under sub-section(1) of Section 9
of the said act, as amended is applicable to the
applicant as well.
2. Whether the value of toll charges (which attracts
NIL rate as pointed out in (i) above) is liable to
be included in the value of outward supply of
service?
3. Whether the applicant is liable to pay tax on the
toll charges also by adding to outward value of
supply of service. |
TN/24/ARA/2022 DATED
30.06.2022 |
Click here |
97(b) |
|
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191 |
SRINIVAS WASTE MANAGEMENT SERVICES PRIVATE LIMITED |
1. Whether contracts received from various city
corporations and a municipality towards Solid waste
management is exempted from GST vide Sl.No.3 of
Notification 12/2017- CT.(Rate) dated 28.06.2017?
2. Whether contracts received from various city
corporations and municipalities towards removal of
legacy waste dumped at dump site through bio-mining
process is exempted from GST vide Sl.No.3 of
12/2017-C.T.(Rate) dated 28.06.2017?
3. Whether GST TDS is applicable or not for the
exempted contracts? |
TN/23/ARA/2022 DATED
30.06.2022 |
Click here |
97(b) |
|
|
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190 |
BE WELL HOSPITALS PRIVATE LIMITED |
1.Whether the Supply of medicines and consumables
used in the course of providing health care services
to In-patients by pharmacy unit of Be well hospitals
for diagnosis or treatment during the patient’s
admission in hospital would be considered as
*Composite Supply of health care service as under
GST and consequently avail exemption under
Notification No.12/2017 CT (Rate) read with Section
8(a) of GST?
2 Whether the supply of medicines and consumables
used in the course of providing health care services
to out-patients by pharmacy unit of the Be well
hospitals for diagnosis or treatment would be
considered as "Composite Supply" of heath care
services under GST and consequently avail exemption
under Notification 12/2017 CT(rate) read with
Section 8(a) of GST? |
TN/22/ARA/2022 DATED
30.06.2022 |
Click here |
97(b) |
|
|
|
189 |
SRINIVASAKUMAR VEERAMANI( M/s Vishnu Lakshmi Fly Ash
Bricks ) |
1. What is the classification under Customs Tariff
for “Fly Ash Blocks”?
2. What is the rate of GST applicable for “Fly Ash
Blocks”? |
TN/21/ARA/2022 DATED
30.06.2022 |
Click here |
97(a) |
|
|
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188 |
Kothari Sugars And Chemicals Limited |
‘Whether recovery of nominal amount from the
employees for making payment to the third-party
service provider, providing food in canteen as
mandated in the Factories Act, 1948 would attract
tax under GST?’ |
TN/20/ARA/2022 DATED
31.05.2022 |
Click here |
97(e) |
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|
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187 |
The Coronation Arts Crafts |
1. 1. Manufacture and supply of printed leaflet
product on the physical inputs owned by the printer
while the matter of printing content being supplied
by the recipient is classifiable as supply of goods
or supply of services as per the provisions of GST
Act.
2. While supplying such printed leaflet product
whether HSN heading under 4901 of GST Tariff Act or
SAC code 9989 is applicable.
3. Determination of tax liability payable on such
printed leaflet product supplied as above. |
TN/19/ARA/2022 DATED
31.05.2022 |
Click here |
97(a) |
|
|
|
186 |
Translog Direct Private Limited |
1. The Applicant would like to seek a ruling on
whether the provision of specified services would
qualify as “support services” under SAC 9985 of
Notification No. 11/2017-Central Tax (Rate) dated
June 28, 2017.
2. The Applicant would also like to seek a ruling on
whether such support services would be considered as
export of services based on the present facts and
circumstances. |
TN/18/AAR/2022 DATED
29.04.2022 |
Click here |
97(a) |
|
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185 |
VERSA DRIVES PRIVATE LIMITED |
1. Tax rate for HSN code 85 04 40 90
2.HSN code for solar pump controller |
TN/17/ARA/2022 DATED
31.03.2022 |
Click here |
97(a) |
|
|
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184 |
BEST MONEY GOLD JEWELLERY LIMITED |
In case the applicant has purchased used/second hand
gold jewellery or ornaments from persons who are not
registered under GST and that at the time of sale of
such goods there is no change in the form/nature of
such goods and ITC will also not be availed on such
purchase, if so the case, whether GST is to be paid
only on the difference between the selling price and
purchase price as stipulated under Rule 32(5) of
CGST Rules, 2017? |
TN/16/ARA/2022 DATED
31.03.2022 |
Click here |
97(c) |
|
|
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183 |
Freeze Tech Innovations |
1. We need to know the Tax percentage of PSA
Medical Oxygen generation plant.
2. We need to know the HSN Code of PSA Medical
Oxygen plant to generate the invoice accordingly.
3. We need to know the tax benefit for the
hospital for installing PSA Medical Oxygen plant. |
TN/15/ARA/2022 DATED
31.03.2022 |
Click here |
97(a) |
|
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182 |
M/s Sundaram Finance Limited |
1. Whether the portion of the certain additional
services viz., payment of road tax/registration
fees, insurance premium, etc., rendered by the
applicant in the course of its Leasing of the
vehicle/s to the Lessee falls under the category of
“services of a pure agent”?
Or
2. Whether the recovery of Motor Vehicle
Registration fee, Motor Vehicle life Tax & RTO
charges etc., by the applicant from the lessee for
the registration of the vehicle in the name of the
lessee forms part of the value of supply or the
applicant is acting as a pure agent for this purpose
and so the above charges do not form part of the
taxable supply ? |
TN/14/ARA/2022 DATED
31.03.2022 |
Click here |
97(g) |
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|
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181 |
M/s. Sivanthi Joe Coirs |
1. Whether an EOU can follow the procedure
prescribed in “Explanation to Rule 96(10) of CGST
Rules, 2017” vide Notification 16/2020 – Central Tax
dt. 23rd March 2020 and effective from 23.10.2017 of
paying IGST/Compensation Cess on import of goods?
2. If answer to the above question is affirmative,
then whether the applicant can continue to export
goods on payment of IGST and claim refund thereof
under Rule 96(10) of CGST Rules, 2017 read with
Section 16(3) of IGST Act, 2017?
3. Whether it is compulsory for an EOU to procure
goods/services without payment of tax from domestic
suppliers as contemplated vide Notification No. No.
48/2017-Central Tax dated the 18th of October 2017
read with Section 147 of CGST Act, 2017?
4. Whether it is compulsory for an EOU to apply in
FORM RFD-01 and get refund under Rule 89(4) vide
Notification No. 75/2017 Dated 29-12-2017 applicable
w.e.f. 23.10.2017 read with Section 16 (3) of IGST
Act, 2017? |
TN/13/ARA/2022 DATED
31.03.2022 |
Click here |
97(b) |
|
|
|
180 |
Coral Manufacturing Works India Private Limited |
Whether input tax credit of GST is admissible for
supply of the following goods :-
(a) steel, cement and other consumables (Annexure
attached) to the extent of their actual usage in the
execution of the works contract service when
supplied for construction of immovable property, in
the form of the factory which is an Integrated
Factory building with Gantry Beam, which in turn
used for mounting across the pre-cast concrete
beams, poles and over which the crane would be
operated;
(b) structures, Pre cast, reinforced concrete beams,
poles etc. (purchased as it is) which are used as
supports to mount and operate the crane over 10
metres from ground, as shown in the pictures
attached; and
(c) Other capital goods, like rails which are fixed
over the concrete arms for smooth travel of the
over-head crane |
TN/12/ARA/2022 DATED
31.03.2022 |
Click here |
97(d) |
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179 |
DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED |
1. Whether we are liable to discharge tax liability
at 18% on coal handling and Distribution charges
collected in respect of supply of coal handling and
distribution services rendered as per a work order
issued by the customer subsequent to his coal (only)
order
Or
Can we club the aforementioned coal handling and
distribution service ordered by customer separately
and subsequently with ‘supply of coal’ to understand
that as a composite supply of coal and pay GST at
5%? |
TN/11/ARA/2022 DATED
31.03.2022 |
Click here |
97(e) |
|
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178 |
SOM VCL(JV) |
1. Whether the execution of works contract service
at Kudankulam Nuclear Power Project would be covered
under S.No vi (or) vii of Notification No.24/2017
dated 21.09.2017 attracting GST@12% or 18%
2.The assessee had already charged GST @12% on its
invoices for the works contract service provided. In
case the rate of GST is determined to be 18% instead
of 12% should we pay the differential tax through
debit note under GSTR 1? |
TN/10/ARA/2022 DATED
22.03.2022 |
Click here |
97(b) |
|
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177 |
Vaighai Agro Products Limited |
1. Whether GST rate applicable for Job work service
in relation to manufacture of Coconut Oil and
Coconut De-oiled cake is 5% (CGST- 2.50%; SGST –
2.50%) as per Sl. No. 26 (f) and (g) of Notification
No. 11/2017-CT(Rate) dated 28.06.2017 read with
Notification No. 31/2017- CT (Rate) dated
13.10.2017.
2. Whether GST rate applicable for Job work service
in relation to manufacture of Rice Bran Oil and
De-oiled Rice Bran is 5% (CGST – 2.50%; SGST –
2.50%) as per Sl. No. 26 (f) and (g) of Notification
No. 11/2017- CT(Rate) dated 28.06.2017 read with
Notification No. 31/2017-CT (Rate) dated 13.10.2017. |
TN/09/ARA/2022 DATED
22.03.2022 |
Click here |
97(e) |
|
|
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176 |
M/s. Lagom Labs Private Limited |
Whether the Cramp comfort patch are to be classified
under Chapter Heading 3004 attracting 12% GST under
serial no. 63 or Chapter Heading 3005 attracting 12%
GST under serial no. 64 in Schedule II of
Notification 01/2017 – Central Tax (Rate) dated 28
June 2017 and under Serial No: 63 or 64 of Schedule
II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017)
TNGST (Rate), dated 29.06.2017, if not what would be
the appropriate classification and justification for
such classification? |
TN/08/ARA/2022 DATED
28.02.2022 |
Click here |
97(a) |
|
|
|
175 |
SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES |
1.Rate of tax on Marine Engines coming under HSN
Code 8407 and its spare parts exclusively used as
part of fishing vessel of heading 8902
2. Whether GST leviable on supply of materials and
labour charges incurred during the warranty period,
free of cost
3. Rate of tax applicable for collection made
towards supply of materials and labour charges
towards repair of fishing vessel of heading 8902
4. Rate of tax on puff insulated ice boxes used by
fishermen in fishing vessels for reducing spoilage
and maintaining good hygiene.
5. Rate of tax on marine engine coming under HSN
Code 8407 supplied to Defence Department for patrol,
flood relief and rescue operations. |
TN/07/ARA/2022 DATED
28.02.2022 |
Click here |
97(a) |
|
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174 |
SPACELANCE OFFICE SOLUTIONS PRIVATE LIMITED |
Can GST registrations be allowed for multiple
companies from same address, provided they follow
all GST rules related to “Principle Place of
Business”? |
TN/06/ARA/2022 DATED
28.02.2022 |
Click here |
97f) |
|
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173 |
A. Nirmala |
What should be the taxable value in respect of the
supply of construction services provided by the
developer to the applicant as per Clause (b) of the
notification No.4/2018? |
TN/05/ARA/2022 DATED
28.02.2022 |
Click here |
97(b) |
|
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172 |
GITEC-IGIP GmbH, Cologne Germany and GITEC-IGIP
India Pvt Ltd., Jaipur, India in Joint Venture with
Mukesh & Associates, Salem, India and N. K. Buildcon
Pvt Ltd., Jaipur India. (Represented by the Lead
Member of JV, GITEC-IGIP GmbH, Cologne, Germany) |
Whether the pure services, supplied by M/s
GITEC-IGIP, GmbH, Cologne, Germany, having an office
at Chennai, by way of rendering Consulting Services
for Programme Management and Accompanying Measures
for implementation of Integrated Storm Water Drain
for M1 & M2 Components of Kovalam Basin in the
extended area of Greater Chennai Corporation,
supplied to the Superintending Engineer, Storm Water
Drain Department, Greater Chennai Corporation,
Chennai are exempted from payment of GST as per the
S.No.3 of the Notification No.12/2017-Central Tax
(Rate) dated 28.06.2017 |
TN/04/ARA/2022 DATED
31.01.2022 |
Click here |
97(b) |
|
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171 |
SHANMUGA DURAI |
1.Whether GST liability does arise in respect of
property of the partner used by the Partnership Firm
to carry out the business by the firm at free of
rent.
2. If so, what is the relevant section or rule or
provision in GST law under which the partner of the
firm is required to pay GST on notional rent?
3. Is it mandatory to execute rental deed between
partner and Partnership firm, when there is no
furtherance of business for that partner?
4. What is the applicable valuation rule, when
consideration is not fixed and not received by the
Partner?
|
TN/03/ARA/2022 DATED
31.01.2022 |
Click here |
97(e) |
|
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170 |
CHENNAI WATER DESALINATION LIMITED |
1.Whether GST is applicable on supply of safe
drinking water for public purpose by Chennai Water
Desalination Plant Limited (CWDL) to Chennai
Metropolitan Water Supply and Sewerage Board(CMWSSB)
a Government Authority?
2. Ruling is sought for applicability of Sl.No.99 of
Notification 02/2017 for supply of water
or/and
3. Sl.No. 3 of Notification 12/2017 for transaction
of supply of safe drinking water for public purpose
by Chennai Water Desalination Plant Limited (CWDL)
to Chennai Metro Water Supply and Sewerage Board, a
Government Authority.
|
TN/02/ARA/2022 DATED
31.01.2022 |
Click here |
97(e) |
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169 |
ROTARY DISTRICT 3231 |
(i) Whether Registration is required?
(ii)Whether any particular thing done by the
applicant with respect to any goods or services or
both amounts to or results in a supply of a goods or
services
(iii) Determination of tax liability
|
TN/01/ARA/2022 DATED
31.01.2022 |
Click here |
97(f) |
|
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168 |
M/s. Handloom Weavers Cooperative Society Ltd. |
1. Whether the claim of expenses incurred to handle
the Cost Free Distribution Sarees & Dhothies and
Cost Free School Uniform Scheme and supply to
Revenue Department/Social Welfare Department will
attract 18% GST or not.
2. If yes whether the Handling Charges related to
Pre-GST period 2015-16 and 2016-17 will also attract
GST or not. |
TN/47/ARA/2021 DATED
30.12.2021 |
Click here |
97(d) |
|
|
|
167 |
GEORGE MAIJO INDUSTRIES PRIVATE LIMITED |
1. Applicability of GST rate 5% on marine engines
pertaining to HS code 8407 and its spare parts
without considering its general tax rate as per the
entry of Schedule I, Sl.No.252 of GST Act dated
28.06.2017, being this engine forms a part of
fishing vessel of HS code 8902.
2. Applicability of GST rate 5% on marine engines
pertaining to HS code 8407 and its spare parts
without considering its general tax rate as per the
entry of Schedule I, Sl.No.252 of GST Act dated
28.06.2017, being this engine forms a part of boats
of HS code 8906 being supplied to defence department
and other agencies used for patrolling/flood relief
and rescue purposes. |
TN/46/ARA/2021 DATED
30.12.2021 |
Click
here |
97(e) |
|
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|
166 |
MAHAVEER SHANTILAL BAFNA (Proprietor M/s RAM
TRADERS) |
Whether Fusible Interlining Fabrics of Cotton (FIFC)
fall for classification under HSN Code 5903 or under
Chapter 52 (heading depending upon weightage of
cotton in the fabrics) |
TN/45/ARA/2021 DATED
29.12.2021 |
Click
here |
97(d) |
|
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|
165 |
CHEP INDIA PRIVATE LIMITED |
1.Whether the pallets, crates and containers
(hereinafter referred as equipment") leased by CHEP
India Private Limited (CIPL) located and registered
in Tamil Nadu to its other GST registrations located
across India (say CIPL Kerala), would be considered
as lease transaction and accordingly taxable as
supply of services in terms of Section 7 of the
Central Goods and Services Tax Act, 2017 ("CGST
Act") and Tamil Nadu Goods and Services Tax Act,
2017 ("TNGST Act")?
2. If the answer to Question 1 is Yes, what is the
value on which GST has to be charged i.e. whether it
should be lease charges or the value of equipment in
terms of Section 15 of the CGST Act and TNGST Act
read with relevant Rules?
3. What are the documents that should accompany the
movement of the goods from CIPL, Tamil Nadu to CIPL.
Kerala?
4. Whether movement of equipment from CIPL, Kerala
to CIPL, Karnataka on the instruction of CIPL, Tamil
Nadu can be said to be mere movement of goods not
amounting to a supply in terms of Section 7 of the
CGST Act and TNGST Act, and thereby not liable to
GST? With reference to Question 4 above, what are
the documents that should accompany the movement of
the goods from CIPL, Kerala to CIPL, Karnataka? |
TN/44/ARA/2021 DATED
28.12.2021 |
Click
here |
97(b) |
|
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|
164 |
NEW PANDIAN TRAVELS PRIVATE LIMITED |
Whether the GST paid on the Motor cars of seating
capacity not exceeding 13 (including Driver) leased
or rented to customers will be available to it as
INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(A)
of Central Goods and Service Tax Act, 2017?
2. Whether the GST paid on the Motor cars of seating
capacity not exceeding 13 (including Driver)
registered as public vehicle with RTO to transport
passengers, provided to their different customers on
lease or rental or hire will be available to it as
INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(B)
of Central Goods and Service Tax Act, 2017.
3. Whether the supply of services by way of Renting
or Leasing or Hiring Motor Vehicles to SEZ to
transport the employees of the customers without
payment of IGST under LUT is deemed as taxable
supply and whether ITC is admissible on Motor
Vehicles procured and used commonly for such supply
to SEZ and other than SEZ supplies? |
TN/43/ARA/2021 DATED
30.11.2021 |
Click
here |
97(d) |
|
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163 |
BOOKWATER TECH PRIVATE LIMITED |
1.Supply of raw water falls under exempt goods under
GST. Does raw water that is supplied through tankers
through the Bookwater platform come under exempted
goods as well?
2. Does the supplier of water through tankers come
under supply of raw water or under transport
services?
3. Does Bookwater have to withhold any tax-GST TCS
1% from the suppliers before making payments for the
supply of raw water through our platform?
4. Is the supplier making raw water sale is required
to register under GST since they are transacting
through an e commerce operator?
5. Does Sewage Evacuation come under 18% GST? If
yes, most individual sewage tanker operators have
turnover less than 20lakhs per annum. Since we are
not billing the customer directly and are only
billing on behalf of the supplier, will the
exemption limit of Rs.20Lakhs per annum be
applicable to suppliers individually?
6. Consequently, is GST Registration applicable for
all suppliers through the Bookwater platform or only
applicable for those suppliers who have a turnover
over 20Lakhs?
7. Does Bookwater have to withhold any tax (GST TCS
1% applicability) from the suppliers before making
payments since the supplies have been made through
our digital platform and we also deduct our charges
for our services rendered before making payments? |
TN/42/ARA/2021 DATED
30.11.2021 |
Click
here |
97(e) |
|
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|
162 |
WEG Industries India Private Limited |
1. Whether the relaxations provided vide the
notification of 35/2020 – Central tax Dated April 3,
2020, for completion of various compliance actions
would apply to the time limit provided for the
export of goods under notification no. 41/2017 –
Integrated tax (rate) Dated October 23, 2017.
2. Whether under the facts and circumstances of the
present case, even where the goods were exported on
10 June 2020 with a delay of one day over and above
the 90 days specified as under notification no.
41/2017 – Integrated tax (rate) Dated October 23,
2017, the benefit of concessional rate of 0.1% IGST
would still be available in view of the extension of
time limit granted by notification of 35/2020 –
Central tax Dated April 3, 2020 |
TN/41/ARA/2021 DATED
30.11.2021 |
Click
here |
97(b) |
|
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161 |
CORAL COIL INDIA LIMITED |
Whether the supply of Stator Coil by the Applicant
to M/s.Coral Manufacturing Works India Private Ltd.,
will be eligible for the levy of 2.5% CGST in terms
of Sl. No. 234 in the notification 1-CTR dated 28
June 2017 and 2.5% SGST in terms of the
corresponding SGST notification |
TN/40/ARA/2021 DATED
30.11.2021 |
Click
here |
97(b) |
|
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|
160 |
RASI NUTRI FOODS |
Whether Notification 39/2017-CT(R) dated 18.10.2017
read with G.O.Ms.No.140 dated 17.10.2017 issued by
the Commercial Taxes and Registration Department,
would be applicable to the Applicant's activity of
manufacture and supply of Fortified Rice Kernels to
the Tamil Nadu Civil Supplies Corporation pursuant
to the Pilot Scheme on "Fortification of Rice & its
Distribution under the Public Distribution System"
project launched by the Central Government. |
TN/39/ARA/2021 DATED
21.10.2021 |
Click
here
Click
here |
97(b) |
Yes |
Click
here |
|
159 |
TAMILNADU POLYMER INDUSTRIES PARK LIMITED |
1.Applicable GST rate for EPC contract engaged in
works, viz; site grading, earth filling, road works,
storm water drains, utility corridor, street
lighting, water storage and distribution system.
2. Applicable GST rate for civil contractor engaged
in civil construction works, viz; prefabricated PUF
(polyurethane) Administrative building, Training
centre, Technology facilitation centre, etc. |
TN/38/ARA/2021 DATED
21.10.2021 |
Click
here |
97(a) |
|
|
|
158 |
HEALERSARK RESOURCES PRIVATE LIMITED |
1.What is the applicable GST SAC and the GST rate
applicable for the supplies made by it to M/s.
Apollo Med Skills Limited (AMSL).
2.Is it a composite supply or a mixed supply
3.Whether the service is exempted vide Notification
No. 12/2017 -CT(Rate) dated 28.06.2017. |
TN/37/ARA/2021 DATED
21.10.2021 |
Click
here |
97(a) |
Yes |
Click
here |
|
157 |
GRB DAIRY FOODS PVT.LTD |
Whether the GST paid on inputs/input services
procured by the applicant to implement the
promotional scheme under the name 'Buy n Fly' is
eligible for Input Tax Credit under the GST law in
terms of Section 16 read with Section 17 of the CGST
Act, 2017 and TNGST Act, 2017? |
TN/36/ARA/2021 DATED
30.09.2021 |
Click
here |
97(d) |
Yes |
Click
here |
|
156 |
JOSHNA CHANDRESH SHAH ( M/s NAVBHARAT IMPORTS) |
When Physical force is the primary action of a toy
and if the light and the music are ancillary to it
then whether it is to be classified under
“Electronic Toys” or “other than Electronic Toys” |
TN/35/ARA/2021 DATED
30.09.2021 |
Click
here |
97(a) |
Yes |
Click
here |
|
155 |
M/s. Mukesh & Associates |
Whether the Pure services M/s Mukesh & Associates,
by way of rendering Consulting Service for Programme
Management and Accompanying Measures for
implementation of Integrated Strom Water Drain for
M1 & M2 components of Kovalam Basin in the extended
area of Greater Chennai Corporation supplied to the
Superintending Engineer, Strom Water Drain
Department, Greater Chennai Corporation, Chennai are
exempted from payment of GST as per the S.No.3 of
the Notification No.12/2017-Central Tax (Rate) dated
28.06.2017? |
TN/34/ARA/2021 DATED
17.08.2021 |
Click
here |
97(b) |
|
|
|
154 |
THIRU NEELAKANTA REALTORS LIMITED LIABILITY |
1.Whether paragraph 2A of Notification No.
03/2019-Central Tax (Rate) dated 29thMarch, 2019, is
applicable to those agreements entered on or before
29th September 2019 with unregistered persons?
2. If the answer to question (1) is affirmative,
whether Notification no 03/2019-Central Tax (Rate)
dated 29th March, 2019 is applicable, when the
actual cost of construction of services are known?
3. If the answer to the question (1) or (2) is
negative, which valuation rule is applicable for
identifying the value of supply for construction
services rendered?
4. What will be the value of supply, in case,
Applicant adopts Rule 30 of CGST Rule, 2017?
5. What will be the value of supply, in case,
Applicant adopts Rule 31, instead of Rule 30 of CGST
Rule, 2017 in terms of proviso to Rule 31 of CGST
Rules?
6. Whether paragraph 2A of Notification no
03/2019-Central Tax (Rate) dated 29th March, 2019,
is ultravires Section 15(5) of CGST Act, 2017 and
hence is inapplicable until there is prescription of
rules in terms of Section 15(5) read with Section
2(87) of CGST Act, 2017? |
TN/33/ARA/2021 DATED
17.08.2021 |
Click
here |
97(b) |
|
|
|
153 |
ESMARIO MARINE PRIVATE LIMITED |
1. Whether the supply of goods under HSN Code 8407
while principal supply is for fishing boats and
vessels applying 5% GST rate is correct or not.
2. As per the earlier Advance Rulings issued in
various states and circular issued from Ministry of
Finance (Revenue Department) it clearly states that
the GST liability for HSN 8408 is only 5% when it is
supplied to fishing boats and vessels even though it
is in higher taxable rate of 28% GST under the GST
Schedule. Why it cannot adopt the same for HSN 8407
marine engines.
3. Goods of supply under HSN code 8409, 8483, 8902,
8487, 8501, 8502, 8415, 8418, 8413 which is also
supplied to fishing boats and vessels mainly.
Whether it can be adopted as per the circular. |
TN/32/ARA/2021 DATED
17.08.2021 |
Click
here |
97(a) |
|
|
|
152 |
M/s Padmavathi Hospitality & Facilities Management
Service |
Whether services provided by Padmavathi Hospitality
& Facilities Management Services (PHFMS) to DME are
classifiable as a function entrusted to a Panchayat
or a Municipality under the constitution? If not
then can we conclude that no exemption is available
to PHFMS?
2. Whether services provided by PHFMS to DME is
exempted under Sl.No.3 of Notification 12/2017
Central Tax dated 28.06.2017 read along with
amendment dated 25.01.2018?
3. Whether Services provided by PHFMS to DME
including institutions of Government Hospitals and
colleges are liable for GST or not? If yes, what is
the rate of GST applicable to these services
4. Whether services rendered by PHFMS to DME can be
classified as pure services or Composite Supplies? |
TN/31/ARA/2021 DATED
10.08.2021 |
Click
here |
97(a) |
|
|
|
151 |
M/s. The Leprosy Mission Trust India |
Whether services provided under vocational training
courses recognized by National Council for
Vocational Training ( NCVT) or State Council of
Vocational Training (SCVT) is exempt either under
Entry No. 66 of exemption list of Goods and Service
Tax Act 2017 or under Educational Institution
defined under Notification 12/2017 Central Tax
(Rate) |
TN/30/ARA/2021 DATED
10.08.2021 |
Click
here |
97(b) |
|
|
|
150 |
M/s. Andritz Hydro Private Limited |
Whether the Components, which were supplied in
Sale-in-Transit transaction, without payment of tax
under the erstwhile Central Sales Tax regime, by the
Applicant, i.e., AHPL to its Customer (i.e.,
TANGEDCO) in Tamil Nadu, will attract levy of Goods
and Services Tax? |
TN/29/AAR/2021 DATED
30.07.2021 |
Click
here |
97(g) |
|
|
|
149 |
ASHOK LEYLAND LIMITED |
Whether Garbage compactor and hook loader supplied
by the applicant is to be classified under Chapter
Heading 8705 (special purpose motor vehicles other
than those designed for transport of persons or
goods) attracting IGST at 18% in terms of Sl.No.401A
of Schedule III of Notification No.01/2017
Integrated Tax (Rate) dated 28.06.2017 and CGST and
SGST at the rate of 9% respectively in terms of the
corresponding rate notification? |
TN/28/AAR/2021 DATED
30.07.2021 |
Click
here |
97(a) |
|
|
|
148 |
Tvl Anamallais Engineering (p) Ltd. |
(i) Classification of activity rendered.
(ii) Whether the particular activity done by the
applicant with respect to any goods and/or services
or both amounts to or results in a supply of goods
and/or services or both, within the meaning of that
term. |
TN/27/AAR/2021 DATED
30.07.2021 |
Click
here |
97(g) |
|
|
|
147 |
M/s. India Pistons Limited |
1. As to whether GST is payable on the transfer of
leasehold rights in respect of the consideration of
Rs. 15 Crores received by them from M/s. INOX Air
products Private Limited for the land allotted by
SIPCOT?
2. Whether the Subsequent transfer of SIPCOTs
allotted land from the Applicant to M/s. Inox Air
Products Private Limited would fall within the ambit
of ‘Supply’ as defined under Section 7 of the Goods
and Services Act 2017? |
TN/26/AAR/2021 DATED
30.07.2021 |
Click
here |
97(e) |
|
|
|
146 |
INOX AIR PRODUCTS PVT LTD |
Whether INOX would be entitled to avail and utilize
ITC of GST Charged by IPL if such transaction is
considered to be a supply |
TN/25/AAR/2021 DATED
30.07.2021 |
Click
here |
97(d) |
Yes |
Click
here |
|
145 |
Krishna Bhavan Foods & Sweets |
Clarification on the GST rate on their products and
the HSN code |
TN/24/AAR/2021 DATED
18.06.2021 |
Click
here |
97(a) |
Yes |
Click
here |
|
144 |
Kasipalayam Common Effluent Treatment Plant Private
Limited |
1. Whether the classification of the supply of
outputs as sale of goods is correct.
2. Whether classification of water sold as Water
(other than aerated, mineral, purified, distilled,
medicinal, ionic, battery, de-mineralized and water
solid in sealed container) under Heading 2201 is
correct.
3. Whether classification of effluent purchased from
dyeing as Other wastes from chemical or allied
industries (3825 69 00) is correct.
4. Whether the method of arriving value for effluent
using the net realization price method is correct as
there are no comparable products and cost cannot be
worked out.
|
TN/23/AAR/2021 DATED
18.06.2021 |
Click
here |
97(a) |
|
|
|
143 |
National Institute of Technology, Tiruchirappalli. |
Whether National Institute of Technology,
Tiruchirappalli (NITT) is a Government Entity under
GST Law.
2.If the answer to question is in the affirmative,
whether
a. The applicant is liable to deduct tax at source (TDS)
under Section 51 of the CGST Act, 2017.
b. Whether the applicant is required to discharge
Liability on reverse charge basis on supply of
services as per Section 9(3) and 9(4) of the CGST
Act, 2017.
3. Whether the entry provided under
A. Sl.No3, 3A of Notification 12/2017 is applicable
to them.
B. Composite supply of works contract provided to
the applicant is covered by Sl.No.3(vi) of
Notification 11/2017 dated 28.06.2017. |
TN/22/AAR/2021 DATED
18.06.2021 |
Click
here |
97(b) |
|
|
|
142 |
M/s. Tamil Nadu Labour Welfare Board |
1. Applicability of GST registration to Tamil Nadu
Labour Welfare Board
2. Applicability of GST towards the rental income
received by the board from Government and business
entities.
3. Applicability of Reverse Charge Mechanism for the
rent on immovable properties received by the board
from Government and business entities
|
TN/21/AAR/2021 DATED
18.06.2021 |
Click
here |
97(e) |
|
|
|
141 |
M/s. Indian Institute of Management, Tiruchirapalli. |
1. Whether Indian Institute of Management,
Tiruchirappalli(IIM) is a Government Entity under
GST Law.
2. If the answer to question is in the affirmative,
whether
2.1 The applicant is liable to deduct tax at source
(TDS) under Section 51 of the CGST Act, 2017.
2.2 Whether the applicant is required to discharge
Liability on reverse charge basis on supply of
services as per Section 9(3) and 9(4) of the CGST
Act, 2017.
2.3.Whether the entry provided as under is
applicable
A) Serial No.3/3A of Notification 12/2017 is
available to IIMT.
B) Composite supply of works contract provided to
the applicant is covered by Serial No.3 (vi) of
Notification 11/2017 dated 28th June 2017.
|
TN/20/AAR/2021 DATED
18.06.2021 |
Click
here |
97(b) |
|
|
|
140 |
M/s KLF NIRMAL INDUSTRIES PRIVATE LIMITED |
1. Whether the company is eligible to take input tax
credit as inputs/capital goods or input services of
the items used in Design, Engineering, Supply,
Execution (EPC)of 265KW Roof top Grid Solar PV Power
Plant as per MNRE & IEC Standards
2. Whether the company is eligible to take input tax
credit for inputs and services for running the solar
plant.
|
TN/19/AAR/2021 DATED
18.06.2021 |
Click
here |
97(d) |
|
|
|
139 |
HEALERSARK RESOURCES PRIVATE LIMITED |
1.What is the applicable GST SAC cod and the GST
rate applicable for the supplies made by it to M/s.
Apollo Med Skills Limited (AMSL).
2.Is it a composite supply or a mixed supply
3.Whether the service is exempted vide Notification
No. 12/2017 -CT(Rate) dated 28.06.2017. |
TN/18/ARA/2021 DATED
07.05.2021 |
Click
here |
NA |
|
|
|
138 |
DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED |
1.What is the correct classification of goods
manufactured by the applicant viz., “Automotive
Seating System”?
2. Will it fall under CH 87089900 attracting GST @
28% or under CH 940199990 attracting GST @ 18% |
TN/17/ARA/2021 DATED
07.05.2021 |
Click
here |
97(a) |
|
|
|
137 |
Security and Intelligence Services (India)LTD |
1. Whether the services provided to Indian Institute
of Technology Madras will qualify for exemption
under Serial No. 66 of Notification No. 12/2017 –
Central Tax (Rate) dated 28th June 2017, considering
it to be an educational Institution.
2. Whether rate of tax on services provided to
Indian Institute of Technology Madras is nil as per
Serial no 3 of Notification No 12/2017 – Central Tax
(Rate) dated 28th June 2017. |
TN/16/ARA/2021 DATED
07.05.2021 |
Click
here |
NA |
|
|
|
136 |
TIRUPPUR CITY MUNICIPAL CORPORATION |
Q.1. Advance Ruling is required in respect of Sl.No.
1 to 5, 7 to 9 as to whether the services rendered
by them are exempted or not under the Notification
No. mentioned against each Sl.No.
Q.2 In respect of services rendered by them through
tender contractors as mentioned in respect of Sl.No.
1 to 9 are exempted or not under the Notification
No. mentioned against each Sl.No.
In respect of Sl.No.10 to 12 instead of reverse
charge they collected tax under direct charge from
the service availers who are registered with GSTN
w.e.f 25.01.2018 and whether it can be regularized
or not.
Q.3. In respect of Sl.No.14 they are collecting
charges for laying of cables alongside roads and
collecting road cutting charges as well as annual
rent. They require advance ruling as to whether
composite supply can be applied or not for
classifying the said service as renting of immovable
property service and reverse charge can be applied
or not for collecting GST as per S.No. 5A of
Notification 13/2017 CT(R )dated 29.06.2017 as
amended form the telephone operators who are GSTN
holders.
Q.4. In respect of S.No. 13 full exemption is
applicable or not as noted against the Sl.No.
In respect of S.No. 15 the renting of immovable
property service rendered by us as a local authority
to (i) pure State Govt. Offices, (ii) Central
Government Offices, Co-operative societies, (iii)
Nationalised Banks are fully exempted nor not as per
Sl.No. 8 of Notification 12/2017 dated 28.06.2017. |
TN/15/ARA/2021 DATED
28.04.2021 |
Click
here |
97(b) |
Yes |
Click
here |
|
135 |
THE ERODE CITY MUNICIPAL CORPORATION |
Q.1. Advance Ruling is required in respect of Sl.No.
1 to 6, 8,9 & 13 as to whether the services rendered
by them directly are covered under Twelfth Schedule
to Article 243 W of the Constitution and /or
exempted under the Notification No. mentioned
against each Sl.No.
Q.2 In respect of services rendered by them from
sl.No. 1 to 13 through tender contractors whether
they are covered under Twelfth Schedule to Article
243 W of the Constitution and /or exempted under the
Notification No. mentioned against each s.No.
Q.3 In respect of S.No. 14 they are collecting
charges for laying of cables along roads and
collecting road cutting charges as well as annual
rent. They require advance ruling whether composite
supply can be applied for classifying the said
service as renting of immovable property service and
reverse charge can be applied for collecting GST as
per S.No. 5A of 13/2017
Q.4. In respect of S.No. 15 w.e.f 25.01.2018,
instead of reverse charge they collected tax under
direct charge from the service availers who are
registered with GSTN and whether it can be
regularized
Q.5. In respect of S.No. 16 the renting of immovable
property service rendered by them as a local
authority to (i) pure State Govt. Offices, (ii)
Co.operative societies, (iii) Nationalised Banks are
fully exempted nor not as per S.No. 8 of 12/2017 |
TN/14/ARA/2021 DATED
28.04.2021 |
Click
here |
97(b) |
Yes |
Click
here |
|
134 |
Ashiana Housing Limited |
Whether the activities of construction carried out
by the applicant for its customer under the
Construction Agreement, being composite supply of
works contract are appropriately classifiable under
Heading 9997, and chargeable to CGST @ 9% under
S.No.35 of Notification No.11/2017- CT(Rate) dated
28.06.2017. |
TN/13/ARA/2021 DATED
28.04.2021 |
Click
here |
97(b) |
|
|
|
133 |
M/s. Shree Parshwanath Coconuts |
What is the rate of tax for HSN entries that is DRY
COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT
FOR MILLING), HSN 12O3
respectively? |
TN/12/ARA/2021 DATED
22.04.2021 |
Click
here |
97(a) |
|
|
|
132 |
TAMILNADU WATER SUPPLY AND DRAINAGE BOARD |
1. Applicability of the following Act Rule: “Pure
Services (testing of materials for quality) by TWAD
Board which is the Governmental Authority relating
to water supply and sewerage schemes to urban and
rural beneficiaries which are covered under Twelfth
Schedule of Article 243 W of the constitution.
Therefore, the services (Quality material testing
charges) rendered by the TWAD Board are exempted
from CGST under Sl.No.3 of the Notifications
No.12/2017 CT(Rate) dated 28.06.2017 as amended and
exempted from SGST under Sl.No.3 of the G.O(Ms)
No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as
amended.
2. Applicability of Notification for conducting
Geological surveying and testing (Pure Services) to
identify the water potentiality by TWAD Board which
is Governmental Authority relating to water supply
schemes to urban and rural beneficiaries which are
covered under Twelfth Schedule of Article 243W of
the constitution. Therefore, the services
(Geological surveying and testing charges) rendered
by the TWAD Board are exempted from CGST under
SL.No.3 of the Notification 12/2017-CT (rate) dated
28.06.2017 as amended and exempted from SGST under
Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017
as amended. |
TN/11/ARA/2021 DATED 31.03.2021 |
Click
here |
97(b) |
|
|
|
131 |
M/s. SHV Energy Private Limited |
1. Whether the applicant is eligible for availment
of input tax credit of GST paid on goods and
services for laying of transfer pipeline and the
foundation and structural support for such pipeline
which is intended for unloading Propane/Butane from
the Vessel/Jetty to the Terminal?
2. Whether the applicant is eligible for availment
of input tax credit of GST paid on goods and
services used for setting up refrigerated storage
tank and input credit of goods and services used for
foundation and structural support for such tanks?
3. Whether the applicant is eligible for availment
of input tax credit of GST paid on goods and
services for setting up of Fire Water reservoir(tank)
and input credit on goods and services used for
foundation and structural support for such
reservoir? |
TN/10/ARA/2021 DATED 31.03.2021 |
Click
here |
97(b) |
Yes |
Click
here |
|
130 |
M/s. Unique Aqua Systems |
Whether the Services provided by the applicant to
the recipient i.e The Greater Chennai Corporation is
a pure service provided to the local authority by
way of activity in relation to functions entrusted
to a Panchayat under article 243G and Municipality
under article 243W of the Constitution and eligible
for benefit of exemption provided under Serial No. 3
of Notification No. 12/2017- Central Tax (Rate)
dated 28.06.2017? |
TN/09/ARA/2021 DATED 30.03.2021 |
Click
here |
97(b) |
Yes |
Click
here |
|
129 |
PSK Engineering Construction & Co. |
1. What is the rate of GST to be charged on
providing works contract services to TANGEDCO for
carrying out retrofitting work for strengthening the
NPKRR Maaligai against seismic and wind effect and
modification of elevation in TNEB headquarters
building at Chennai.
2. Whether the entry in Sl.No.3 item (vi) of the
Notification no.11/2017-Central Tax (Rate) dated
28.06.2017 as amended is applicable to the applicant
in instant case. |
TN/08/ARA/2021 DATED
25.03.2021 |
Click
here |
97(a) |
Yes |
Click
here |
|
128 |
ARUN COOLING HOME |
Whether the service of cold storage of tamarind
inner pulp without shell and seeds are exempted
under the purview of the definition of Agricultural
produce vide Notification No.11/2017 and 12/2017
Central Tax(Rate) both dated 28.06.2017. |
TN/07/ARA/2021 DATED
24.03.2021 |
Click
here |
97(b) |
|
|
|
127 |
SHIV SANKARA HEALTH CARE ENTERPRISES |
Whether the goodwill paid to the partners at the
time of retirement is liable to be taxed under GST
Act. |
TN/06/ARA/2021 DATED
16.03.2021 |
Click
here |
97(e) |
|
|
|
126 |
New Tirupur Area Development Corporation Limited |
Whether the following activities of the applicant is
taxable or exempt ?
a.Sale of water
b.Sewage treatment charges
c.Consultancy Services such Detailed Project Report
(DPR), Project Management Consultancy (PMC) and any
other infrastructure related consultancy to TCMC /
GoTN
Incidental to main business activities
c.Interest on receivable on delayed payments
d.Disconnection Charges
e..Reconnection charges
f.Permanent disconnection charges
g.Cheque Bouncing charges
h.Non-Revenue – Service provided to Customer on New
Connection works- Concept of No Loss No Gain, New
Connection Shifting and other works |
TN/05/ARA/2021 DATED 26.02.2021 |
Click
here |
97(b) |
Yes |
Click
here |
|
125 |
Chennai Metropolitan Water Supply and Sewerage
Board. |
Whether services provided
i. Leave way charges(Rent)
ii. Advertisement on social media
iii. security services
iv.License fee for software
v. Third party inspection
vi. Freight charges on transport of water through
railways
vii. printing charges
to CMWSSB ( a Governmental Authority) can be termed
as ‘Pure Service’ to avail exemption under
Notification12/2017 ) dated 28.06.2017 |
TN/04/ARA/2021 DATED 26.02.2021 |
Click
here |
97(b) |
|
|
|
124 |
Chennai Metropolitan Water Supply and Sewerage
Board. |
Whether GST is applicable on supply of safe drinking
water for public purpose by Chennai Water
Desalination Plant Limited (CWDL) to Chennai
Metropolitan Water Supply and Sewerage Board(CMWSSB) |
TN/03/ARA/2021 DATED
26.02.2021 |
Click
here |
97(e) |
|
|
|
123 |
TAMILNADU SKILL DEVELOPMENT CORPORATION |
1.Whether the applicant is required to be registered
under this Act? |
TN/02/ARA/2021 DATED
25.02.2021 |
Click
here |
97(f) |
Yes |
Click
here |
|
122 |
M/s SI AIR SPRINGS PRIVATE LIMITED |
Whether “Air Springs” manufactured and supplied by
the applicant will be correctly classifiable under
Tariff heading 40169990 as opposed to Tariff heading
8708 9900 and attract GST at the rate of 18% |
TN/01/ARA/2021 DATED
24.02.2021 |
Click
here |
97(a) |
Yes |
Click
here |
|
121 |
Thirumalai Chemicals Limited |
1. The value to be adopted in respect of transfer to
branches located outside the state.
2. whether the value of such supplies can be
determined in terms of the second provisio to Rule
28 in respect of supplies made to distinct units in
accordance with clause (4) & (5) of section 25 of
the CGST rules, 2017? |
TN/41/AAR/2020 DATED
18.12.2020 |
Click
here |
97(c) |
|
|
|
120 |
Aravind Drillers |
1.Whether the following supply of services provided
by the applicant are in relation to agricultural
operations directly in connection with raising of
agricultural produce
i.Drilling of Borewells for supply of water for
agricultural operations like cultivation including
seeding, planting and ploughing.
ii. Letting out of compressors for pumping of water
from the borewells to the agricultural fields.
2. If the answer to the above question is in the
affirmative, whether the said services are covered
by the entry Sl.No 54 of Notification 12/2017
CT(Rate) dated 28.06.2017. |
TN/40/AAR/2020 DATED
18.12.2020 |
Click
here |
97(b) |
Yes |
Click
here |
|
119 |
Vallalar Borewells |
1.Whether the following supply of services provided
by the applicant are in relation to agricultural
operations directly in connection with raising of
agricultural produce
i.Drilling of Borewells for supply of water for
agricultural operations like cultivation including
seeding, planting and ploughing.
ii. Letting out of compressors for pumping of water
from the borewells to the agricultural fields.
2. If the answer to the above question is in the
affirmative, whether the said services are covered
by the entry Sl.No 54 of Notification 12/2017
CT(Rate) dated 28.06.2017. |
TN/39/AAR/2020 DATED
18.12.2020 |
Click
here |
97(b) |
Yes |
Click
here |
|
118 |
M/s Faiveley Transport Rail Technologies India
Limited |
Whether Wheel Side Protection Control Unit(WSP) and
Pantograph supplied by the applicant, should be
classified as “parts of railway or tramway
locomotives or rolling stock, and parts thereof” (Viz
under Heading 8607) for the purposes of levy of GST
in terms of Section 9(1) of Central Goods and
Services Act 2017 read with notification
no.01/2017-Central Tax (Rate) dated 28.06.2017. |
TN/38/AAR/2020 DATED
18.12.2020 |
Click
here |
97(a) |
|
|
|
117 |
Bharathiyar University |
Whether the services provided by the University to
its constituent colleges (viz) self-financing and
management colleges relating to admission to, or
conduct of examination by such institution by way of
affiliation fee, registration fee such as
1. Application form fees
2. Application fees (Application * Registration fee
) ( each course/section)
3. Inspection fees (each course/section)
4. Affiliation fee for each course
5. Affiliation fee for each additional section
6. Initial affiliation fee to start an institution
7. Permanent Affiliation fee to the College
8. Continuation of affiliation for each course
9. increase in intake for each course for permanent
basis, processing fee &
10. Penal fee for receipt of late application
are exempted vide sl.no 66 of Notification
No.12/2017 CT(Rate) dated 28.06.2017 |
TN/37/AAR/2020 DATED
19.11.2020 |
Click
here |
97(b) |
|
|
|
116 |
M/s. Sumeet Facilities Limited |
What is the classification for supply of services by
the Applicant relating to waste collection,
segregation, treatment, transportation and disposal
services under the service agreements entered with
both concessionaries in terms of notification
11/2017- C.T.(Rate) dated 28th June 2017?
2. Whether the activity of waste collection,
segregation, treatment, transportation and disposal
services carried out by the Applicant under the
Service Agreements entered with both concessionaries
is exempted from Goods and Services Tax in terms of
entry no.3 of the Notification 12/2017- Central Tax
(rate) dated 28.06.2017? |
TN/36/AAR/2020 DATED
03.11.2020 |
Click
here |
97(a) |
Yes |
Click
here |
|
115 |
Zigma Global Environ Solutions Private Limited |
1. Classification of the services viz " Solid waste
management - Revamping of existing dumped Garbage in
compost yards by Bio -mining process" provided by
the applicant to M/s. Erode City Municipal
Corporation, Erode?
2. Whether aforesaid services provided by the
applicant are exempted under Sl. No. 3 of
notifications No. 12/2017 dt: 28.07.2017 as amended?
3. Whether the Erode city Municipal Corporation is
liable to deduct TDS as per the provisions of
section 51 of CGST Act of TNGST Act, 2017 for the
services rendered as state in the application? |
TN/35/AAR/2020 DATED
21.10.2020 |
Click
here |
97(a) |
|
|
|
114 |
Shri Abdul Razak Safiullah (Propreitor M/s. S.A.
Safiullah & Company) |
1. Whether the “Nizam Pakku” bought and sold by the
Applicant, the manufacturing process of which has
been explained by them, is classifiable under
Chapter heading 0802 8030 of the Customs Tariff and
hence attract 2.5 % CGST as per Sl.No.28 of Schedule
I of Notification 1/2017 Central Taxes (Rate) Dt.
28.06.2017 and equal rate of SGST? |
TN/34/AAR/2020 DATED
21.10.2020 |
Click
here |
97(a) |
Yes |
Click
here |
|
113 |
Kumaran Oil Mill |
Whether proportionate claim of input tax credit for
procurement of capital goods can be made for power
generation business? |
TN/33/AAR/2020 DATED
28.09.2020 |
Click
here |
97(a) |
|
|
|
112 |
M/s ST Engineering Electrnics Limited |
Whether rate of tax at 6% CGST, available to
Composite supply of works contract as defined in
clause(119) of section 2 of the Central Goods and
Services Tax Act, 2017 provided by way of
construction, erection, commissioning, or
installation of original works pertaining to Metro,
vide- Notification No. 11/2017 amended vide
Notification No.1/2018- Central Tax(rate) dated 25th
January 2018 is applicableApplicant rendering the
above mentioned services? |
TN/32/AAR/2020 DATED
28.09.2020 |
Click
here |
97(b) |
|
|
|
111 |
M/s Erode Infrastructures Private Limited |
Whether Upfront lease amount paid to M/s. RLDA for
the development of Multi functional complex
(Operational building) at Erode railway Junction for
Long term lease for 45 years is exempt as per Sl.No.
41 of Notification No. 12/2017 CT(R) dated
28.06.2017 as amended. |
TN/31/AAR/2020 DATED
12.05.2020 |
Click
here |
97(b) |
Yes |
Click
here |
|
110 |
Tamil Nadu Textbook and Educational Services
Corporation |
1. Whether the supply of educational aids to
students such as school bags, footwear, geometry
box, wooden color pencils, crayons, woolen sweater
to government and government aided schools based on
the State Government educational policy for which
the consideration is paid to Tamil Nadu text book
and Educational Services Corporation by the State
government by means of a budgetary allocation
constitutes a supply
2. If the answer to the above is in the affirmative
then is Tamil Nadu text Book and Educational
Services Corporation is entitled to avail of
corresponding Input Tax credit on the procurement
made
3. Whether the supply of Rain coats, Ankle Boots and
Socks to students without consideration to
government /Government Aided Schools located in
Hilly areas is a supply
4. If the answer to the above is in the affirmative
then is Tamil Nadu Text Book and Educational
Services Corporation is entitled to discharge its
tax liability on such outward supplies at Cost + 10%
and avail of corresponding Input Tax Credit on the
procurement made
5. Whether Tamil Nadu Text Book and Educational
Services Corporation is eligible for exemption from
payment of GST in respect of services it receives
from printers engaged by them for printing of text
books.
6. Whether the Tamil Nadu Text Book and Educational
Services Corporation is required to pay GST on
Penalty and Liquidated damages levied by them on
suppliers due to violation of the contract terms for
supply and if so the rate at which such GST is
payable |
TN/30/AAR/2020 DATED
12.05.2020 |
Click
here |
97(g) |
|
|
|
109 |
IIT Madras Alumni Association |
Whether collecting money by IITMAA from its members
and receiving donations/ grants/ subsidies/budgetary
support from IIT, Madras to defray expenses incurred
towards administering the association and other
expenses related to its engagement activities
initiated by members themselves amounts to supply or
not. Consequently, whether there is any liability to
comply with GST law including registration and
payment of tax. |
TN/29/AAR/2020 DATED
12.05.2020 |
Click
here |
97(e) |
|
|
|
108 |
MFAR HOTELS & RESORTS PRIVATE LIMITED |
1. What is the rate of tax applicable on the supply
of Soft Beverages (Aerated Water) and Tobacco(Smokes)
when these items are supplied independently and not
as composite supply in the restaurant? In other
words what is the rate of GST if these items alone
are supplied and not along with food as Composite
supply to the guest?
2. Whether supply of liquor is deemed to be the
“exempt supply” under GST Act as per Section 2(47)
of CGST Act for the purpose of proportionate
reversal of ITC as per Rule 42 of CGST Rules 2017?
3. It is obligatory on the part of employer to
supply free food to the employees. Whether such free
supply of food is liable to reverse ITC on inputs as
per Rule 42 of CGST Rules 2017? |
TN/28/AAR/2020 DATED
12.05.2020 |
Click
here |
97(d) |
|
|
|
107 |
Tube Investments of India Ltd |
Whether the activity undertaken by the applicant
amounts to supply of goods or supply of services.
Whether the activity of building and mounting of the
body on the chassis made available by the customers
will result in supply of goods or supply of
services. |
TN/27/AAR/2020 DATED
12.05.2020 |
Click
here |
97g)) |
|
|
|
106 |
CHENNAI METRO RAIL LIMITED |
Whether leasing of pathway to a person to her/his
dwelling unit by CMRL is taxable under GST? |
TN/26/AAR/2020 DATED
12.05.2020 |
Click
here |
97(e) |
Yes |
Click
here |
|
105 |
SGS India Private Limited |
Whether the supply of “inspection and testing
services” on fresh table grapes is classifiable
under entry 9986 of Notification no.11/2017-Central
Tax Rate) dated June 28 2017- “Support services to
agriculture, forestry, fishing, animal husbandry”
chargeable to NIL rate of tax and Entry 54(a) of
exemption notification no.12/2017-Central Tax (rate)
dated June 28,2017? |
TN/25/AAR/2020 DATED
12.05.2020 |
Click
here |
97(a) |
|
|
|
104 |
M/s Macro Media Digital Imaging Private Limited |
1.Whether the transaction of printing of content
provided by the customer, on poly vinyl chloride
banners and supply of such printed trade
advertisement material is supply of goods.?
2.What is the classification of such trade
advertisement material if the transaction is a
supply of goods?
3. What is the classification and applicable rate of
Central Goods and Services Tax on the supply of such
trade advertisement material if the transaction is
that of supply of services? |
TN/24/AAR/2020 DATED
04.05.2020 |
Click
here |
97(a) |
Yes |
Click
here |
|
103 |
M/s ICU Medical LLP |
1.Whether GST is leviable on the reimbursement of
expenses from the Subsidiary Company to its ultimate
holding company located in a foreign territory
outside India.
2. In case GST is leviable what is the rate of GST
applicable to the said reimbursement of expenses? |
TN/23/AAR/2020 DATED
04.05.2020 |
Click
here |
97(e) |
Yes |
Click
here |
|
102 |
GOURMET POPCORNICA LLP |
1.What would be the accurate HSN code and
consequently, the rate off GST applicable on pre-mix
popcorn maize packed with edible oil and salt?
Whether the same can be classified under HSN Heading
2008 and whether the same shall be chargeable to tax
at the rate of 12%
2. If so, whether the said rate of Goods and
Services Tax rate of 12% is applicable
retrospectively with effect from 1st July 2017 |
TN/22/AAR/2020 DATED
04.05.2020 |
Click
here |
97(a) |
|
|
|
101 |
INVENTAA LED Lights Private Limited |
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?
2. Is it a composite supply or a mixed supply? |
TN/21/AAR/2020 DATED
24.04.2020 |
Click
here |
97(a) |
|
|
|
100 |
Rajesh Rama Varma |
a. Type of Service (Export or domestic)
b. Tax Liability Determination.
c.Admissibility of refund on taxes paid |
TN/20/AAR/2020 DATED
24.04.2020 |
Click
here |
97(g) |
Yes |
Click
here |
|
99 |
A.M. Abdul Rahman Rowther & Co (Nizam Tobacco
Factory) |
1.Classification of Goods
2. Applicability of Notification 01/2017
Comp.Cess(Rate) |
TN/19/AAR/2020 DATED
20.04.2020 |
Click
here |
97(a) |
|
|
|
98 |
Johnsons Lift Private Limited |
Whether Sl.No. 3(v)(b) of Notfn. 11/2017-CT (Rate)
is available when such building consists of more
than one residential unit and falls under the
definition of "residential complex"when such
building consist of more than one residential unit |
TN/18/AAR/2020 DATED
20.04.2020 |
Click
here |
97(b) |
|
|
|
97 |
Global Textile Alliance India Pvt Ltd |
1. What is the correct classification and rate of
GST applicable on supply of the following Goods:
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
Propylene Texturized Yarn; Polyester Texturized
Yarn. |
TN/17/AAR/2020 DATED
20.04.2020 |
Click
here |
97(a) |
|
|
|
96 |
Kavi Cut Tobacco(ARUMUGAM) |
1.Classification of Goods
2. Applicability of Notification 01/2017
Comp.Cess(Rate) |
TN/16/AAR/2020 DATED
20.04.2020 |
Click
here |
97(a) |
Yes |
Click
here |
|
95 |
M/s Heavy Vehicles Factory
|
Question(s) on which advance ruling is required
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”?
2. Whether parts manufactured specifically by
applicant for TANK shall be considered under
87100000?
3. Whether parts and accessories supplied by their
vendor specifically manufactured for tank parts and
the same is not supplied to any other company will
come under the HSN 87100000?
4. Whether tank parts of the following shall be
considered under 87100000 or not:-
O Ring, U Drill, Accumulator Assembly, Adaptor
Assembly, Angle piece, Armature Assembly, Armour
Steel Plate, Assembly Fixture, Assembly Bracket,
Axial Bearing, Axle, Ball Bearing, Band Assembly,
Base Assembly, Battery, Bearing Bush, Bellows, Bevel
Gear, Booster Assembly, Boss Assembly, Bracket
Assembly, Bush, bushing, Casing Assembly, Clamp
Assembly, Clip Assembly, Collar Assembly, Connector
Assembly, Cover Plate, Diode, Dowel Pin, Electrical
Wire used in Tank, End Mill, Fanuc Fuse, Fixture for
Assembly, Flange, Gasket Assembly, Gasket Rubber,
All type of Gauge, Gear Box, Gusset Plate, Hinge
Assembly, Hose Assembly, All type of Hydraulic items
used in tank, Insert carbide, Jig Drill, Knob
Assembly, Latch Assembly, Leather washer, Lock
Assembly, Mandrel Assembly, Milling Fixture, Needle
Bearing, Nozzle Assembly, Oil Seal, Panel Assembly,
Pipe Assembly, Planet Pinion, Plate Assembly, Plug
Gauge, Retainer Steel, Rib Assembly, Shaft Assembly,
Shim, Sleeve Assembly, Spacer, Spindle Steel, All
types of spring, Stiffener, Stop Steel, Stopper
Steel, Strap Assembly, Strip Assembly,
Sub-Assemblies, Support Assembly, Thyristor, Torsion
Bar, Tube Assembly, Turret, Twist Drill, Valve
Assembly, Washer( Rubber made or Steel made), Wedge,
Worm Wheel, Worm Gear, Worm Shaft, Yoke Assembly.
5. If the vendor is supplying parts under an HSN
code other than 87100000, is it necessary that it
has to be supplied under the same HSN code on what
the vendor is charging?
|
TN/15/AAR/2020 DATED
20.04.2020 |
Click
here |
97(a) |
|
|
|
94 |
Tamil Nadu Generation and Distribution Corporation
Limited |
1.GST applicability on the transactions between
TANGEDCO Ltd. & TANTRANSCO Ltd
2.Applicability of GST on Deposit Contribution Works
3.Whether TANGEDCO ltd can be considered a “
Government Entity”
4.Applicability of GST on Transmission Charges for
Natural Gas. |
TN/14/AAR/2020 DATED
20.04.2020 |
Click
here |
97(e) |
Yes |
Click
here |
|
93 |
Venbakkam Commandur Janardhanan, (Proprietor M/s Law
Weekly Journal ) |
1. Whether the assessee/dealer which publishes
law journals in print and sells the same content
that is in books in an electronic form in DVD’s/CD’s
with a software to search and read it in computers
and hand held devices come under the category of
‘E-book’, so that it can avail the benefit of
notification dated 26.07.2018 in respect of E-book?
2. Whether the liability on the sale of DVD/pen
drive which contains printed version of law
citations can be adjusted against the available ITC?
3. Whether the liability on sale of e-book of
printed version of law citation can be adjusted
against the available ITC?
4. Whether the balance of ITC after adjustment
accrued on the purchase of paper and other material
can be reversed while filing GSTR 9? |
TN/13/AAR/2020 DATED
27.02.2020 |
Click
here |
97(b) |
|
|
|
92 |
S.607 Namakkal Agricultural Producers Co-operative
Marketing Society Ltd., Namakkal |
1. Whether there is any purchase/sale involved in
the process of auction of agricultural produce
(cotton) conducted by the Namakkal Agricultural
Producers Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under
Reverse Charge Mechanism in the capacity of being an
auctioneer?
3. Whether service tax payable on receipt of
Commission, Godown rent, Interest, in respect of
service provided to agricultural produce?
4. Whether or not the merchants (Registered person)
who directly purchase cotton from the agriculturist
through auction conducted by the society is liable
to pay tax on the basis of Reverse Charge Mechanism? |
TN/12/AAR/2020 DATED
27.02.2020 |
Click
here |
97(e) |
|
|
|
91 |
S.318 Rasipuram Agricultural Producers
Co-operative Marketing Society Ltd., |
1. Whether there is any purchase/sale involved in
the process of auction of agricultural produce
(cotton) conducted by the Rasipuram Agricultural
Producers Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under
Reverse Charge Mechanism in the capacity of being an
auctioneer?
3. Whether service tax payable on receipt of
Commission, Godown rent, Interest, in respect of
service provided to agricultural produce?
4. Whether or not the merchants (Registered person)
who directly purchase cotton from the agriculturist
through auction conducted by the society is liable
to pay tax on the basis of Reverse Charge Mechanism? |
TN/11/AAR/2020 DATED
27.02.2020 |
Click
here |
97(e) |
|
|
|
90 |
The Tiruchengode Agricultural Producers Co-operative
Marketing Society Ltd., Tiruchengode |
1.Whether there is any purchase/sale involved in
the process of auction of agricultural produce
(cotton) conducted by the Tiruchengode Agricultural
Producers Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under
Reverse Charge Mechanism in the capacity of being an
auctioneer?
3. Whether service tax payable on receipt of
Commission, Godown rent, Interest, in respect of
service provided to agricultural produce?
4. Whether or not the merchants (Registered person)
who directly purchase cotton from the agriculturist
through auction conducted by the society is liable
to pay tax on the basis of Reverse Charge Mechanism? |
TN/10/AAR/2020 DATED
27.02.2020 |
Click
here |
97(e) |
|
|
|
89 |
M/s. Latest Developers Advisory Limited |
Whether the activities of construction carried out
by the Applicant for its customer under the
Construction Agreement, being composite supply of
works contract, are appropriately classifiable under
Heading 9997, and chargeable to CGST @ 9% under S.No.
35 of Notification No. 11/2017-CT(Rate), dated
28.06.2017?”
|
TN/09/AAR/2020 DATED
25.02.2020 |
Click
here |
**NA |
|
|
|
88 |
Britannia Industries Limited |
Whether UHT Sterilized Flavoured Milk is
classifiable under Chapter 4 (Tariff Heading 0402
which covers ‘Milk… containing added sugar or other
sweetening matter…’ or alternatively, Tariff Heading
0404 which covers ‘Other’, i.e. ‘products consisting
of natural milk constituents, whether or not
containing added sugar or other sweetening matter,
not elsewhere specified or included’)
|
TN/08/AAR/2020 DATED
25.02.2020 |
Click
here |
97(a) |
Yes |
Click
here |
|
87 |
M/s. The Indian Hume Pipe Company Limited |
1. Whether Notification No,12/2017- CT(R) as amended
by Notification No. 02/2018- C.T.(R) dated
25.01.2018 S.No.3A is applicable to operation and
maintenance part of Contract/s entered prior to
implementation of GST?
2. Whether Notification No.12/2017-CT(R) as amended
by Notification No. 02/2018-CT(R) dated 25.01.2018
S.No.3A is applicable to operation and maintenance
part of contract/s entered post implementation of
GST? |
TN/07/AAR/2020 DATED
31.01.2020 |
Click
here |
97(b) |
|
|
|
86 |
Electroplating And Metal Finishers |
1. Rate of Tax on GST for Platting.
2. SAC Number for Platting. |
TN/06/AAR/2020 DATED
31.01.2020 |
Click
here |
97(g) |
|
|
|
85 |
Automative Components Technology India Private
Limited |
1. Whether GST will be applicable on the transfer of
title in moulds from applicant to Indian buyer?
2. If yes, whether the Indian buyer would be
eligible to take credit of the GST paid to the
applicant for said purchase? |
TN/05/AAR/2020 DATED
31.01.2020TN/05/AAR/2020 DATED
31.01.2020 |
Click
here |
97(e) |
|
|
|
84 |
Ponraj (Proprietor M/s PPP Associates) |
Whether the category of product “Non-woven PP Rice
Bags / Sacs” falls under the classification of HSN
63053300 and its applicable of rate of tax is at 5%? |
TN/04/AAR/2020 DATED
31.01.2020 |
Click
here |
97(a) |
|
|
|
83 |
Shapoorji Pallonji and Company Private Limited. |
1.Whether the Transitional Provisions under Section
142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST
Act, 2017 is correctly applicable for the remaining
installments of “Mobilization Advance’, which
transitioned into the GST regime and to be
adjusted/deducted by the applicant post the
implementation of GST (i.e. Post July 1, 2017).
2.Whether, the applicant would be liable to pay GST,
under the provisions of the TNGST Act, 2017/CGST
Act, 2017 and allied laws, on the installments of
the ‘Mobilization Advance’, which has transitioned
into the GST regime and adjusted /deducted by the
applicant post the implementation of GST (i.e. post
July 1, 2017).
3.Whether, the applicant would be eligible to avail
Input tax Credit (ITC) on Service Tax paid which was
transferred from Pre-GST period through TRAN-1
Return filed in terms of the section 142(11)(c),
under Transitional Provisions (Chapter XX) of both
TNGST Act, 2017/CGST Act, 2017. |
TN/03/AAR/2020 DATED
31.01.2020 |
Click
here |
97(e) |
Yes |
Click
here |
|
82 |
Smt. Kamalavadani Udayakumar |
Whether input tax credit can be claimed on works
contract services when the output service is not for
the purpose of sale but leasing out? |
TN/02/AAR/2020 DATED
31.01.2020 |
Click
here |
**NA |
|
|
|
81 |
M/s Padmavathi Hospitality Facilities Management
Service |
1. Whether services provided by Padmavathi
Hospitality & Facilities Management Services (PHFMS)
to DME are classifiable as a function entrusted to a
Panchayat or a Municipality under the constitution?
If not then can we conclude that no exemption is
available to PHFMS?
2. Whether services provided by PHFMS to DME is
exempted under Sl.No.3 of Notification 12/2017
Central Tax dated 28.06.2017 read along with
amendment dated 25.01.2018?
3. Whether Services provided by PHFMS to DME
including institutions of Government Hospitals and
colleges are liable for GST or not? If yes, what is
the rate of GST applicable to these services
4. Whether services rendered by PHFMS to DME can be
classified as pure services or Composite Supplies? |
TN/01/AAR/2020 DATED
31.01.2020 |
Click
here |
97(b) |
Yes |
Click
here |
|
80 |
M/S. MAHALAKSHMI STORE |
1. Whether the unbranded mixture of flour of pulses
and grams i.e. leguminous vegetables and cereal
flours fall under the HSN Code 1106 and 1102
respectively though blending of leguminous flour
added with very small quantity of rice flour or
maize flour (without adding salt or any masala
product) fall under exemption as per the circular no
80 dt. 31-12-2018?
2. Clarify the GST Rate for Flour Mixture of Grams,
pulses, leguminous vegetable with cereal flour/Rice
flour and it’s HSN Code? |
TN/55/AAR/2019 DATED
23.12.2019 |
Click
here |
97(a) |
|
|
|
79 |
M/s. PAPAKA HERBS & SPICES PRIVATE Ltd. |
Whether the Rice Husk Board manufactured by the
applicant comprising of Natural Fibre (Rice Husk
Powder); Calcium carbonate, recycling waste and
other processing aid as well as PVC resin, wherein
PVC acts only as a bonding agent would remain
classified as wood and Articles of Wood under
Chapter 44 and attract 12% rate of GST |
TN/54/AAR/2019 DATED
23.12.2019 |
Click
here |
97(a) |
|
|
|
78 |
M/s. RB Shah Enterprises India Private Limited |
What is the applicable rate of GST for the mentioned
service provided for a whole sum price |
TN/53/AAR/2019 DATED
25.11.2019 |
Click
here |
97(a) |
|
|
|
77 |
M/s. Kalyan Jewellers India Limited |
1. Whether the issue of own closed PPIs by the
‘Applicant’ to their customers be treated as supply
of goods or supply of service
2. If yes, is the time of issue of PPI’s by the
Applicant to their Customers is the time of supply
of goods or services warranting tax liability
3.If yes, what is the applicable rate of tax for
such supply of goods or services?”
4.If yes, Whether the issue of PPIs by the Third
party PPI Issuers subject to GST at the time of
issue in their hands?
5. Whether the amount received by the Applicant from
Third Party PPI Issuers subject to GST?
6. If No, GST collection at the time of sale of
goods or services on redemption of PPIs i.e., own
and from Third Party will be a sufficient compliance
of the provisions of the Act?
7. The treatment of discount (the difference between
Face value and Discounted Value) in the hands of
issuer of PPI in case of third party PPIs? Whether
the applicant will be liable to pay GST on this
difference Value? |
TN/52/AAR/2019 DATED
25.11.2019 |
Click
here |
97(g) |
Yes |
Click
here |
|
76 |
M/S. Sree Varalakshmi Mahaal LLP |
Whether the Input Tax Credit available spent for
construction of building materials can be claimed
and utilize to nullify the cascading effect of
taxation? |
TN/51/AAR/2019 DATED
25.11.2019 |
Click
here |
97(d) |
|
|
|
75 |
M/s. CMC Vellore Association |
1.Tax liability on medicines supplied to in-patients
through pharmacy
2. Tax liability on the medicines, drugs, stents,
implants, etc administered to in-patients during the
medical treatment or procedure |
TN/50/AAR/2019 DATED
25.11.2019 |
Click
here |
97(e) |
|
|
|
74 |
Tamil Nadu Coop Silk Producers Federation Ltd |
Whether TDS provision under GST Act is applicable to
the Co-operative Society since it is Registered
under Tamil Nadu Cooperative Society Act of 1975 and
not under society registration act 1860 (21 of 1860) |
TN/49/AAR/2019 DATED
22.10.2019 |
Click
here |
97(b) |
|
|
|
73 |
M/s. Kalis Sparkling Water Private Limited |
1.Whether their product K juice Grape fail under
category of fruit beverages or fruit based drinks?
2. What is the rate of tax and HSN code for their
prodct name?
3.Is there any preserved percentage of fruit or pulp
in the beverages to call them as carbonated fruit
beverages or drinks under GST Act? |
TN/48/AAR/2019 DATED
17.10.2019 |
Click
here |
97(a) |
Yes |
Click
here |
|
72 |
M/S Tata Projects Limited |
1. Whether Supply of Engineering, Procurement &
Construction (EPC) contract for establishment of
Integrated Cryogenic Engine & Stage Test facility (ICET)
where in both goods and services are supplied can be
construed to be a Composite Supply in terms of
Section 2(30) of CGST Act, 2017?
2. If Yes, Whether the Principal Supply in such case
can be said to be “Establishment of Fluids Servicing
System (FSS)” can be taxable at 5% GST vide
notification No. 45/2017-Central Tax (Rate) dt 14th
November, 2017?
3. If Principal Supply taxable at 5%, whether the
entire transaction in the contract is taxed as per
the rate applicable to Principal Supply |
TN/47/AAR/2019 DATED
16.10.2019 |
Click
here |
97(a) |
|
|
|
71 |
M/s. Royal Care Speciality Hospitals Ltd |
1.Whether the medicines, consumables and implants
used in the course of providing health care services
to in-patients for diagnosis or treatment would be
considered as "Composite Supply" and accordingly
eligible for exemption under the category "Health
Care Services?" 2.Whether ITc is eligible for
obligatory services provided to In-patients through
outsourcing |
TN/46/AAR/2019 DATED
26.09.2019 |
Click
here |
97(a) |
|
|
|
70 |
M/s. Chennai Port trust |
Whether on the facts and in the circumstances given
in the application, when the time of supply can be
considered to occur with respect to providing
continuous supply of services in the nature of
renting of immovable properties in situations |
TN/45/AAR/2019 DATED
26.09.2019 |
Click
here |
97( c) |
|
|
|
69 |
M/s. Chennai Port trust |
Whether on the facts and in the circumstances given
in the application, when the time of supply can be
considered to occur with respect to providing
continuous supply of services in the nature of
renting of immovable properties to Government,
Government Agencies, Court in situations |
TN/44/AAR/2019 DATED
26.09.2019 |
Click
here |
97( c) |
|
|
|
68 |
Shri. Krishnaiahsetty Murali (Proprietor M/s. Murali
Mogan Firm ) |
classification for the supply of “Tamarind Fruit (undried)” |
TN/43/AAR/2019 DATED
26.09.2019 |
Click
here |
97(a) |
|
|
|
67 |
M/s. Shifa Hospitals |
Whether the medicines, consumables and implants used
in the course of providing health care services to
in-patients for diagnosis or treatment would be
considered as "Composite Supply" and accordingly
eligible for exemption under the category "Health
Care Services?" |
TN/42/AAR/2019 DATED
23.09.2019 |
Click
here |
97(a) |
|
|
|
66 |
M/s. Rich Dairy Products (India) Pvt Ltd |
Whether Carbonated Fruit Juice falls under Fruit
Juices or Aerated drinks? |
TN/41/AAR/2019 DATED
23.09.2019 |
Click
here |
97(a) |
Yes |
Click
here |
|
65 |
M/s. HP India Private Limited |
What is the rate of GST applicable on supply of
desktops consisting of CPU, monitor, Keyboard and
mouse or any combination of input/output unit? |
TN/40/AAR/2019 DATED
28.08.2019 |
Click
here |
97(a) |
|
|
|
64 |
Shri. Madhukant Shah Vishal
( Proprietor M/s. Shree Parshwanath Corporation ) |
classification for the supply of “Dried Coconut
(Shelled & Peeled)” |
TN/39/AAR/2019 DATED
27.08.2019 |
Click
here |
NA** |
|
|
|
63 |
M/s. Haworth India Private Limited |
1. Whether on facts and circumstances of the case,
the services supplied by the Applicant under the
Service Agreement dated 1st September, 2018, qualify
as an export of service as defined under section
2(6) of the Integrated Goods and Services Tax Act,
2017(‘IGST Act, 2017)?
2. If the services supplied by the Applicant under
the Service Agreement dated 1st September, 2018 do
not qualify as an export of service as defined under
section 2(6) of the IGST Act, 2017, whether on facts
and circumstances of the case, the Applicant is an
“Intermediary” as defined under section 2(13) of the
IGST Act, 2017?” |
TN/38/AAR/2019 DATED
27.08.2019 |
Click
here |
NA** |
|
|
|
62 |
A.M. Abdul Rahman Rowther & Co |
1. Classification of Goods
2. Application of Notification 01/2017-
Comp.Cess(Rate) |
TN/37/AAR/2019 DATED
27.08.2019 |
Click
here |
97(a) |
Yes |
Click
here |
|
61 |
Thirumangalam Sengodan Kumarasamy
(Propreitor CHRISTY FRIED GRAM INDUSTRY |
Thirumangalam Sengodan Kumarasamy
(Propreitor CHRISTY FRIED GRAM INDUSTRY |
TN/36/AAR/2019 DATED
26.07.2019 |
Click
here |
97(e) |
|
|
|
60 |
M/s. Chennai Port Trust |
M/s. Chennai Port Trust |
TN/35/AAR/2019 DATED
26.07.2019 |
Click
here |
97(c) |
|
|
|
59 |
Chinnakani Arumuga selvaraja,Proprietor,
M/s Sri Venkateshwara Traders |
Chinnakani Arumuga selvaraja,Proprietor,
M/s Sri Venkateshwara Traders |
TN/34/AAR/2019 DATED
26.07.2019 |
Click
here |
97(a) |
|
|
|
58 |
Ramu Chettiar Srinivasan, (Proprietor: M/s Sri Adhi
Trading Company |
Classification of ‘Cattle Feed in Cake Form’ |
TN/33/AAR/2019 DATED
26.07.2019 |
Click
here |
97(a) |
|
|
|
57 |
M/s. Chennai Port Trust |
Whether the applicant is entitled to take credit of
input tax charged on the following inward supply of
goods or services or both which are used or intended
to be used in the course or furtherance of the
business of the applicant
i. Medical and diagnostic equipment ii. Medical
apparatus & instruments, medical consumables &
disposable items and other machinery installed in
the in house hospital iii. Spares for the medical
and diagnostic equipment, medical apparatus &
instruments and other machinery installed in the
in-house hospital iv. Repairing Services of medical
and diagnostic equipment, medical apparatus &
instruments and other machinery installed in the
in-house Hospital.
Subject to fulfillment of (1) such conditions and
restrictions as may be prescribed in CGST Rules 2017
particularly in rules 36 to 45 (both inclusive), (2)
such conditions stipulated in sub-sections(2) to(4)
of section 16, (3) in the manner specified in
section 49 and on the presumption that these queried
inward supply of goods or services or both does not
fall under the blocked credit under Section
17(5)(e), Section 17(5)(h) and Section 17(5)(i) of
the Act? |
TN/32/AAR/2019 DATED
25.07.2019 |
Click
here |
97(d) |
|
|
|
56 |
M/s. Chennai Port Trust |
1. Whether the applicant is entitled to take credit
of input tax charged on the inward supply of
medicines which are used or intended to be used in
the course or furtherance of business of the
applicant subject to fulfillment of (1) such
conditions and restrictions as may be prescribed in
CGST Rules 2017 particularly in rules 36 to 45(both
inclusive), (2) such conditions stipulated in sub
sections (2) to (4) of section 16, (3) in the manner
specified in section 49 and on the presumption that
these queried inward supply of medicines does not
fall under the blocked credit under section
17(5)(e), section 17(5)(h) and section 17(5)(i) of
the Act? |
TN/31/AAR/2019 DATED
25.07.2019 |
Click
here |
97(d) |
|
|
|
55 |
M/s. Prism Fluids LLP |
1. What is the rate of tax on “Oil Lubrication
Systems’ ?
2. What is the HSN code |
TN/30/AAR/2019 DATED
25.07.2019 |
Click
here |
97(a) |
|
|
|
54 |
M/s. S.P. Jeyapragasam(HUF) |
Applicable GST rate on the mixture of flour, pulses,
grams, and cereals requested? |
TN/29/AAR/2019 DATED
25.07.2019 |
Click
here |
NA** |
|
|
|
53 |
M/s. S.P. Jeyapragasam(HUF) |
1. What is the rate of tax and HSN Code for fruit
beverages or drinks with HSN Code?
2. The definition under the FSSAI Act in section
2.3.3.A can be taken as an aid to classify the
product? If so kindly clarify.
3. Is there any persevered percentage of fruit or
pulp in the beverages to call them as carbonated
fruit beverages or drinks under the GST Act. |
TN/28/AAR/2019 DATED
25.07.2019 |
Click
here |
NA** |
|
|
|
52 |
M/s. SPECSMAKERS OPTICIANS PRIVATE LIMITED |
The value to be adopted in respect of transfer to
branches located outside the state. |
TN/27/AAR/2019 DATED
24.06.2019 |
Click
here |
97(c) |
Yes |
Click
here |
|
51 |
M/s. SANGHVI MOVERS LIMITED |
Whether on facts and circumstances of the case,
since Integrated Goods and Services Tax (“IGST”) is
payable on inter-state movement of cranes by the
supplier (i.e. SML Maharashtra), whether the
recipient office of SML (i.e. SML Tamil Nadu) duly
registered under GST receiving such cranes for
further supply on hire charges would be eligible to
avail input tax credit (ITC) of IGST charged? |
TN/26/AAR/2019 DATED
21.06.2019 |
Click
here |
97(d) |
Yes |
Click
here |
|
50 |
TVH LUMBINI SQUARE OWNERS ASSOCIATION |
If the monthly maintenance charges payable by a
member of the association exceeds Rs.7500 per month,
in the context of exemption as per S.No. 77 of
Notification 12/2017 – Central tax (Rate) dated
28.06.2017 as amended by Notification 2/2018 –
Central Tax (Rate) dated 25.01.2018, the applicant
is liable to pay GST only on the amount in excess of
Rs.7500 or on the entire amount? |
TN/25/AAR/2019 DATED
21.06.2019 |
Click
here |
97(b) |
|
|
|
49 |
K.SURESH |
Advance Ruling is required as to classification of
wet wipes and rate of tax on the sales (supply) of
the same |
TN/24/AAR/2019 DATED
21.06.2019 |
Click
here |
97(a) |
|
|
|
48 |
M/s. Rossi Gear motors India Private Limited |
1. Whether the Geared Motor is to be classified
under 8501 or under 8483 for the purpose of payment
of GST?
2. Whether the Geared Motor can be considered as
Gears and Gearings?
3. Whether the rate of CGST/SGST as per Notification
No. 1/2017- CT (Rate) and GO (Ms) No: 62 date
29.06.2017 is.
(a) 9% as per Schedule – III (SI.No:372);
(OR)
(b) 9% as per Schedule – III (SI.No:369A);
(OR)
(c) 14% as per Schedule – IV (SI.No:135). |
TN/23/AAR/2019 dated 22.05.2019 |
Click
here |
97(a) |
|
|
|
47 |
Mrs. RAJENDRABABU AMBIKA (Proprietrix of M/s. Sri
Dhanalakshmi Welding Works) |
1. The Applicant dairy machinery works (photograph
attached) is liable to tax at 12% (HSN code-8434) or
18% (HSN Code-8413) kindly clarify.
2. In dairy machinery works, the Applicant have
taken Milk processing, milk chilling Refrigeration
system, Milk handling equipment’s and Milk Packing
equipment’s and milk allied product making
machinery.
3. For such supply and erection of dairy machinery
it involves service charges also. If so what will be
the rate of tax on the service charges component
(Bill model is enclosed).
4. Whether our nature of activities falls under
works contract or not. If so, what will be the rate
of tax and its HSN code? Also inform the details of
entries to be made in monthly return GSTR-1.
5. Clarify the applicability of E-Way Bill
procedures for our business activities i.e. The
goods sent on delivery challan for erection purpose
and subsequently bill made similarly we took back
the machinery to our place for repair and
maintenance kindly specify the transport documents
to be used in our business activities mentioned
above. |
TN/22/AAR/2019 dated 22.05.2019 |
Click
here |
97(a) |
|
|
|
46 |
M/s. TAMIL NADU EDIBLE OILS PTIVATE LIMITED |
Whether e-way bill is required for consignments
pertaining to multiple invoices to multiple
customers moved in the same conveyance, in which
value of each invoice is less than the limits for
generation of e-way bill but in aggregate, the value
of the multiple invoices exceeds the specified
limit. |
TN/21/AAR/2019 dated 21.05.2019 |
Click
here |
**NA |
|
|
|
45 |
M/s. FOXTEQ SERVICES INDIA PRIVATE LIMITED |
1. Whether the supply of repairing and replacement
service would be classified as composite supply as
defined under section 2 (30) of the CGST Act, 2017
and Section 2(30) of the Tamil Nadu GST Act, 2017,
wherein the principal supply is the supply of repair
services while the goods such as parts of monitor
and monitor units used for providing such repair and
replacement services are being naturally bundled in
the ordinary course of business.
2. Whether the said supply, if classified as
composite supply, would be classified as “supply of
Services” under GST.
3. Whether registration would be required under
Section 22 and Section 25 of CGST Act, 2017 to be
obtained by the Applicant for the use of warehouses
of ASP (the sub-contractor)
|
TN/20/AAR/2019 dated 21.05.2019 |
Click
here |
**NA |
|
|
|
44 |
VENKATASAMY JAGANNATHAN |
Will the profit sharing agreement between the
applicant as an employee and the shareholders,
attract GST in his hands? |
TN/19/AAR/2019 dated 21.05.2019 |
Click
here |
97(e) |
|
|
|
43 |
M/s. Alekton Engineering Industries Pvt. Ltd., |
Whether the Triple Screw Pumps & Parts thereof
falling under Chapter Heading 8413 can be treated as
Parts of HSN 8901,8902,8904,8905,8906,8907
attracting
• IGST 5% as per Schedule I (SI. No. 252) of
Notification No.1/2017-Integrated Tax (Rate) dated
28.06.2017 or not?
• CGST 2.5% + SGST 2.5% as per Schedule I (SI.No.
252) of Notification No.1/2017- Central Tax (Rate)
dated 28.06.2017 or not?
|
TN/18/AAR/2019 dated 16.04.2019 |
Click
here |
97(a) |
|
|
|
42 |
M/s. Tata Projects Limited |
1.Whether supply of Engineering, Procurement and
Construction(EPC) contract for establishment of
Fluids Servicing System where in both goods and
services are supplied can be construed to be a
composite supply in terms of Section 2(30) of CGST
Act, 2017.
2. If Yes, Whether the Principal Supply in such case
can be said to be “ Establishment of Fluids
Servicing System(FSS)” can be taxable at 5% GST vide
notification No.45/2017- Central Tax(Rate) dated
14/11/2017.
3. If Principal Supply taxable at 5%, whether the
entire transaction in the contract is taxed as per
the rate applicable to Principal Supply?
|
TN/17/AAR/2019 dated 16.04.2019 |
Click
here |
97(a) |
|
|
|
41 |
M/s. Daimler Financial Services India Private
Limited. |
Whether the interest subvention income received by
Daimler Financial Services India Private
Limited(DFSI) from Mercedes-Benz India Private
Limited(MB India) to reduce the effective interest
rate to the final customer is chargeable to GST? |
TN/16/AAR/2019 dated 15.04.2019 |
Click
here |
97(e) |
|
|
|
40 |
M/s V. V.Enterprises Private Limited |
i. Whether in the facts and circumstances of the
case and in view of the fact that Automatic Electric
Filter Coffee Maker fall under Chapter Heading No.
8419 of the GST tariff and therefore SI. No. 320 of
Schedule III to notification No. 41/17 CTR dated
14.11.2017 and corresponding SI.NO. 320 of Schedule
III to G.O. M.s.No. 157 dated 14.11.2017 to be taxed
at the rate of 18%.
ii. Whether in the facts and circumstances of the
case and in view of the fact that Automatic Electric
Filter Coffee Maker is a machinery not meant for
domestic use and will therefore be classified under
Chapter Heading No. 8419 of GST tariff to be charged
at the rate of 18%.
iii. Whether in the facts and circumstances of the
case and in view of the fact that,
Manual/Traditional Filter Coffee Maker, being not
meant for domestic use and falling under Chapter
Heading No. 8419 of GST tariff SI. No. 320 of
Schedule III to Notification No. 41/17 CTR dated
14.11.2017 and corresponding SI. NO. 320 of Schedule
III to G.O. Ms. No. 157 of 2017 is to be taxed at
the rate of 18%. |
TN/15/AAR/2019 dated 15.04.2019 |
Click
here |
97(a) |
|
|
|
39 |
M/s. Sameer Mat Industries |
1. Whether Polypropylene Mat which are plaited using
polypropylene Straw falls under Chapter Heading 4601
or 3902?
2. What is the tax rate for Polypropylene Mats ? |
TN/14/AAR/2019 dated 22.03.2019 |
Click
here |
97(a) |
|
|
|
38 |
M/s. Dagger Die Cutting (India) Private Limited |
Whether to charge IGST or SGST/CGST on the sales
made by the Applicant? |
TN/13/AAR/2019 dated 22.03.2019 |
Click
here |
NA Application rejected as issue cannot be
classified under Advance Ruling |
|
|
|
37 |
MALLI RAMALINGAM MOTHILAL (Proprietor of M/s.
M.R.Mothilal) |
Whether Kalava Raksha Sutra is exempted under the
Sl.No. 148 in Any Chapter and also classification of
HSN code of the product? |
TN/12/AAR/2019 dated 22.03.2019 |
Click
here |
97(a) |
Yes |
Click
here |
|
36 |
M/s Texmo Industries |
Whether it is admissable to take ITC in respect of
an input(invoice) at any time within the limitation
prescribed under section 16(4) |
TN/11/AAR/2019 dated 27.02.2019 |
Click
here |
97(d) |
|
|
|
35 |
M/s Valuemax Polyplast |
Clarification on classification of plastic seedling
trays and applicable rate of tax. |
TN/10/AAR/2019 dated 27.02.2019 |
Click
here |
97(a) |
|
|
|
34 |
M/s Rajiv Gandhi Centre for aquaculture |
1.Considering the nature of transactions carried out
by the Rajiv Gandhi Centre for Aquaculture (RGCA)
and various exemption notification(s) under GST Laws
whether RGCA is required to register under GST Laws?
2. If no registration is required for RGCA, whether
compulsory registration u/s 24 is required to be
made against any of the provisions of Section 24?
3. If so, whether separate registration is to be
taken from all the states where the offices of RGCA
is situated? Explain the procedure to obtain
registration
4. If registration is required to be made, what are
the tax rates applicable to the transactions of RGCA?
5. Since RGCA-Head office is having GST Registration
(Migrated from TNVAT) at Tamil Nadu only other
various project sites are located at different
states but doesn't having the GST registration so
far, If they want to purchase materials through
interstate from Mumbai to its one of the branch at
Kerala, how the purchases of the materials to be
made and what are the documents to be carried for
the transport of such purchased goods under GST? |
TN/09/AAR/2019 DATED
23.01.2019 |
Click
here |
97(e) |
Yes |
Click
here |
|
33 |
M/s. HYT SAM INDIA(JV) |
1. Whether the works awarded to the Applicant is
composite supply of services?
2. Whether the benefit of Sl.No.3(v) of Notification
No.11/2017- Central Tax(Rate) is applicable to
subject works.
3. Whether the Applicant is required to raise
invoice on completion of events/milestones and remit
the tax.
4. What is the value on which invoice has to be
raised in case of event/milestone invoicing if
required? |
TN/08/AAR/2019 DATED
22.01.2019 |
Click
here |
97(a) |
Yes |
Click
here |
|
32 |
M/s. Subramani Sumathi |
The category of product Vadam/Papad made-up of Maida
falls under the classification of 1905. |
TN/07/AAR/2019 DATED
22.01.2019 |
Click
here |
97(e) |
|
|
|
31 |
M/s Dream Runners Foundation |
i. Whether the conduct of marathon events by the
Trust through which donations are raised for charity
is an exempted service under GST ?
ii. When the Trust is approved under Sec 12AA of the
Income Tax Act 1961, which means that the service of
the Trust is charitable in nature, does it not
automatically become a charitable activity that is
exempted under GST?
iii. As the service rendered by the Trust is a
charitable activity within the definition of Clause
2(r) of Notification No.12/2017-Central Tax (Rate),
is registration under GST required?
iv) Are donations received from participants of the
marathon event exempted from GST as it is money paid
for conduct of a marathon event for raising funds
for charity? |
TN/06/AAR/2019 DATED
22.01.2019 |
Click
here |
97(b) |
|
|
|
30 |
M/s. MRF Limited |
Whether the Applicant can avail the Input Tax Credit
of the full GST charged on the supply of invoice or
a proportionate reversal of the same is required in
case of post purchase discount given by the supplier
of the goods or services. |
TN/05/AAR/2019 DATED
22.01.2019 |
Click
here |
97(d) |
Yes |
Click
here |
|
29 |
M/s. Vaya Life Private Limited |
What is the Harmonized system of nomenclature (HSN)
code and the applicable GST rate for VAYA TYFFN
(lunch boxes) and VAYA Drynk (bottle) in terms of
notification 01/2017- Central Tax (Rate) dated
28/06/2017 as amended from time to time |
TN/04/AAR/2019 DATED
21.01.2019 |
Click
here |
97(a) |
|
|
|
28 |
M/s. Animal Feed Analytical and Quality Assurance
Laboratory |
Whether services related to rearing of all life
forms of animals by way of testing include testing
of Animal Feeds, Feed ingredients and Feed
supplements used to make feeds are covered under
this notification? |
TN/03/AAR/2019 DATED
21.01.2019 |
Click
here |
97(e) |
|
|
|
27 |
M/s. RmKV Fabrics Private Limited |
Whether the Salwar / Churidar sets being sold by the
applicant compressing of three piece of cloth viz
Top, Bottom and Dupatta would be classifiable as
Fabrics under the relevant chapters and attract only
5% GST; or they would be classifiable as Articles of
apparel and attract 5% GST if their sale price is
below Rs. 1000 and attract 12% GST if their sale
price is more than Rs.1000. |
TN/02/AAR/2019 DATED
21.01.2019 |
Click
here |
97(a) |
Yes |
Click
here |
|
26 |
M/s. Kara Property Ventures LLP |
What is the value of supply of services provided
from July 1, 2017 in terms of the provisions of CGST
ACT 2017 read with Notification No.11/2017- Central
Tax(Rate) dated 28.06.2017(as amended from time to
time) |
TN/01/AAR/2019 DATED
21.01.2019 |
Click
here |
97(c) |
|
|
|
25 |
Palaniappan Chinnadurai
[Prop: M/s.Tuticorin Lime and Chemical Industries ] |
What is the applicable chapter and GST rate for
Industrial Grade Quick Lime having 86% of Calcium
Oxide content and Industrial Grade Slacked Lime
having 86% of Calcium Hydroxide content? |
TN/25/AAR/2018 DATED
31.12.2018 |
Click
here |
97(a) |
|
|
|
24 |
M/s Sadesa Commercial Offshore De Macau Limited |
1.Whether sale of tanned bovine leather stored in
Free Trade Warehousing Zone (FTWZ) by a foreign
supplier which is cleared to Domestic Tariff Area (DTA)
customer in India would result in supply subject to
levy under sub section 1 of section 5 of the IGST
Act 2017 or under the provisions of CGST Act, 2017
or Tamil Nadu GST Act, 2017 and the rules made there
under.
2. Whether the foreign supplier being the applicant,
located outside the taxable territory and supplying
goods to DTA customers on the goods stored in third
party FTWZ unit is required to get registered under
the IGST ACT 2017 or under the provisions or CGST
ACT 2017 or the Tamil Nadu Goods and Service Tax
Act, 2017 and the rules made thereunder |
TN/24/AAR/2018 DATED
31.12.2018 |
Click
here |
97(e) |
|
|
|
23 |
M/s.The Bank of Nova Scotia |
Whether IGST is payable on Goods warehoused in FTWZ
and supplied to a DTA unit, in addition to the
customs duty payable [i.e. Basic Customs Duty(BCD) +
IGST] on removal of goods from the FTWZ unit?
2. Whether the Circular No. 46/2017 is applicable to
the present factual situation? |
TN/23/AAR/2018 DATED
31.12.2018 |
Click
here |
97(e) |
|
|
|
22 |
Dr.Amin Controllers Private Limited |
Whether Notification No.12/2017 Central Tax(Rate)
dated 28.06.2017 is applicable for the Services
rendered by Dr.Amin Controllers Pvt.Ltd to Chennai
Metro Water Supply & Sewage Board(CMWSSB) and Tamil
Nadu Water Supply and Drainage Board(TWAD) |
TN/22/AAR/2018 DATED
28.11.2018 |
Click
here |
97(b) |
|
|
|
21 |
M/s Tamil Nadu Water Investment Company Limited |
Whether Sl.No.3 of Notification No.12/2017- Central
Tax(Rate) dated 28th June 2017 is applicable for the
services rendered by Tamil Nadu Water Investment
Corporation to Chennai Metro Supply and Sewerage
Board. |
TN/21/AAR/2018 DATED
28.11.2018 |
Click
here |
97(b) |
|
|
|
20 |
Senthilkumar Thilagavathy [M/s. JVS Tex] |
Classification of bags made of Non-woven fabrics of
Polypropylene/100 % Cotton (Grey Fabrics)used for
packing of goods, commonly called as 'Stick
bags/Wedding Gift Bags/ Re-usable Shopping Bags/
Draw-String Gift Bags/ Garment Bags, etc and its
rate of tax payable under the GST Acts |
TN/20/AAR/2018 DATED
28.11.2018 |
Click
here |
97(a) |
Yes |
Click
here |
|
19 |
Balu Ramamoorthy Sekar Proprietor of M/s Savani
Screens |
The applicable HSN code and Rate of Tax for
Non-Woven Bags and Cotton Bags |
TN/19/AAR/2018 DATED
28.11.2018 |
Click
here |
97(e) |
|
|
|
18 |
M/s. Naga Limited |
Whether exemption provided under Sl.No.54(e) of GST
Notification No.12/2017-Central Tax (Rate) dated
28.6.2017 for the service providers who have
rendered Handling services such as loading,
unloading, packing, storage or warehousing of
agricultural products is applicable for agricultural
products viz. Wheat when imported through sea port. |
18/AAR/2018 DATED
29.10.2018 |
Click
here |
97(b) |
|
|
|
17 |
M/s. Borgwarner Morse Systems India Private Limited |
Whether automotive chains (i.e., silent chains used
in petrol engines and roller chains used in diesel
engines) manufactured by the applicant are
classifiable under HSN 8409 or 7315? |
17/AAR/2018 DATED
29.10.2018 |
Click
here |
97(a) |
|
|
|
16 |
M/s Saro Enterprises |
Clarification on classification and taxability of
Agricultural Seedling Tray under GST |
16/AAR/2018 DATED
27.09.2018 |
Click
here |
97(a) |
Yes |
Click
here |
|
15 |
M/s.Jeena Exports |
What is the applicable GST rate for Coir Pith |
15/AAR/2018 DATED
27.09.2018 |
Click
here |
97(a) |
|
|
|
14 |
M/s Takko Holding GmbH |
1.Whether liaison office is liable to pay GST?
2. Whether a liaison office is required to be
registered under GST Act?
3.Whether the Activities of a liaison office amount
to supply of services? |
14/AAR/2018 DATED
27.09.2018 |
Click
here |
97(e) |
|
|
|
13 |
M/s. Adwitya Spaces Private Limited |
Whether eligible to take Input Tax Credit of the
CGST & SGST charged by Catalyst Consulting Chennai
in respect of brokerage services and adjust the same
against output tax payable against Renting of
immovable property. |
13/AAR/2018 DATED
27.09.2018 |
Click
here |
97(d) |
|
|
|
12 |
M/s. Sharmila Screen Printers |
The category of product sacks and bags of Nonwoven
Fabrics falls under the classification of 6305 and
applicability of rate of tax 5%/12%. |
12/AAR/2018 DATED
27.09.2018 |
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here |
97(e) |
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11 |
M/s. Sodexo Food Solutions India Private Limited . |
Since entry 7(i) covers canteens located in any
establishment (including factories, offices,
offshore rigs, etc and not just educational
institutions), Circular No. 28/02/2018-GST applies
to canteens located any type of establishment (and
not just in educational institution) and catering
services, i.e., supply of food or drink in a mess or
canteen provided by anyone are liable to 5% GST
under entry7(i) of Notification No. 11/2017-CT
(Rate) [as amended vide Notification No. 46/2017 -
CT (Rate) dated 14.11.2017).- ruling sought for |
11/AAR/2018 DATED
27.09.2018 |
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here |
97(b) |
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10 |
M/s Wabco India Limited |
1.Whether the Electrical Wiring Harness manufactured
by the Applicant falls under the HSN tariff item
8544 for which the rate prescribed vide
Notfn.No.1/2017 -CT (Rate) dated 28 June 2017 read
with 41/2017 -Central tax (Rate) dated 14th November
2017 is 9%?
2. Whether the said rate of Central tax of 9% is
applicable to the above product with effect from 1'
July 2017? |
10/AAR/2018 DATED
27.09.2018 |
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here |
97(a) |
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9 |
M/s. Goodwill Industrial Canteen |
Clarification regarding applicable GST to the
outdoor catering services rendered by them to their
clients. |
9/AAR /2018 Dated 30.08.2018 |
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here |
97(2)(a) |
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8 |
M/s. C.P.R. Mill |
Classification of ‘Cattle Feed in Cake Form’ and
exemption if any |
8/AAR /2018 Dated 30.08.2018 |
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here |
97(2)(a) |
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7 |
M/s. Brakes India Private Limited, |
What is the classification of products referred to
as Disc Brakes Pads manufactured and supplied by the
applicant. The Applicant is covered under SI.No. 170
of Schedule IV of Notification 1/2017 dated
28.06.2017- Integrated Tax (Rate) (hereinafter
referred to as the GST Tariff Notification), i.e.,
under Tariff Heading 8708 attracting GST at 28% or
underSI.No.182 B of Schedule III of the Rate
Notification i.e., under Tariff Heading 6813
attracting GST Rate of 18%? |
7/AAR /2018 Dated 30.08.2018 |
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here |
97(2)(a) |
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6 |
M/s. Erode Manjal Vanigarkal Matrum Kidangu
Urimaiyalargal Sangam |
Applicability of exemption notified in
11/2017Central Tax (Rate) dt.28.06.2017. |
6/AAR/2018 Dated 30.08.2018 |
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here |
97(2)(e) |
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5 |
M/s Amalgamations Valeo Clutch Private Limited |
i.Whether amortization of value of free tools/dies
received form customer to be included for valuation
of goods or not?
ii. If the GST is applicable on the amortized value,
what is the procedure for calculating the GST and
reflecting the same in GST invoice format
iii. How to declare the transactions in GSTR-1 &
GSTR -3 and GSTR-3B |
5/AAR/2018 Dated 30.08.2018 |
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here |
97(2)(c) |
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4 |
M/s Veeram Natural products |
Classification of Aluminum foil disposable
container |
4/AAR /2018 Dated 30.07.2018 |
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here |
97(2)(a) |
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3 |
Dr.Dathu Rao Memorial Charitable Trust |
Whether liable to pay GST for materials purchased
and construction services availed, as they fall
under exempted category. |
3/AAR /2018 Dated 30.07.2018 |
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here |
97(2)(e) |
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2 |
Fichtner Consulting Engineers (I) P.Ltd |
Charging IGST treating the place of supply as
outside Tamil Nadu since the project site is in the
state of Jharkhand( where the mine/end user is
located) as per Sec12(3) of IGST Act
or
Charging SGST and CGST, treating place of supply as
Tamil Nadu since the drawings are delivered to the
client at their Chennai Office, in Tamil Nadu.
|
2/AAR/2018 Dated 27.06.2018 |
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97(2)(e) |
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1 |
Anabond Ltd. |
Classification of polysulphide sealants under GST |
1/AAR/2018 Dated 27.06.2018 |
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here |
97(2)(a) |
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