|
S.No. |
Name of The Applicant |
Brief of Order- in -Appeal |
Order No. & Date |
View |
|
41 |
Tamilnadu Skill Development Corporation |
The is Appeal Dismissed as there is no reason to
interfere with the original Ruling. |
TN/AAAR/08/2022(AR) DATED 23.03.2022 |
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here |
|
40 |
M/s Rasi Nutri Foods |
The Appeal is Permitted to be withdrawn and no
ruling is extended. |
TN/AAAR/07/2022(AR) DATED 09.03.2022 |
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here |
|
39 |
M/s SHV Energy Private Limited |
1. In respect of Q.No.1, the subject appeal is
disposed as there is no reason to interfere with the
Order of Advance Ruling Authority
2. In respect of Q.No.2 and 3, as there is
difference of opinion between the members, no ruling
is offered as per Section 101(3) of the CGST/TNGST
Act 2017. |
TN/AAAR/06/2022(AR) DATED 07.03.2022 |
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here |
|
38 |
PSK Engineering Construction & Co. |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/05/2022(AR) DATED 23.02.2022 |
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here |
|
37 |
GRB Dairy Foods Pvt. Ltd |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/04/2022(AR) DATED 23.02.2022 |
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here |
|
36 |
M/s Healersark Resources Private Limited |
1. The supply envisaged in the agreement entered
with AMSL is a composite supply with 'Provision of
Accomodation SAC-9963' as Principal Supply.
2.The exemption at Sl.No.14 of Notification
No.12/2017 -CT(rate) dated 28.06.2017 is applicable
to the case in hand. |
TN/AAAR/03/2022(AR) DATED 11.02.2022 |
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here |
|
35 |
M/s Krishna Bhavan Foods & Sweets |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/02/2022(AR) DATED 13.01.2022
|
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here |
|
34 |
M/s Navbharat Imports |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/01/2022(AR) DATED 13.01.2022
|
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here |
|
33 |
M/s INOX Air Products Pvt Ltd |
The ruling of the lower authority is upheld. |
TN/AAAR/22/2021(AR) DATED 02.12.2021 |
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here |
|
32 |
M/s Tiruppur City Municipal Corporation |
i.In respect of Q.No. 1, Sl. No. 5-B (Rent for
locker provided in bus stand by the appellant) it is
held to be an activity undertaken by the
Municipality as a function entrusted under 243 W of
the Constitution and the service of rent or fee
collection for such a facility is neither a Supply
of Goods nor a supply of Service as per Notification
No. 14/2017-CT (Rate)
ii. In respect of Q.No. 2, the transaction between
the corporation and the contractor as listed in
Sl.No. 1. to 9, except at SI.No. 5A-Charges for TV
advt. in Bus Stand &Sl.No.6 Bunk Stalls' of the said
question, in the factual matrix presented, it is
held to be an activity/transaction in relation to
the activity/transaction undertaken by the appellant
engaged as Public Authority and the same are covered
under Notification No. 14/2017-C.T.(RATE) as amended
iii. In respect of Q.No. 2, Sl.No. 5A-Charges for TV
advt. in Bus Stand & Sl. No. 6 -Bunk Stall' of the
said question, the same is covered under Sl.No. 7 of
Notification No. 12/2017-CT (Rate) as well as
charging of tax on RCM basis under Sl.No. 5 of Notfn
No. 13/2017-CT (Rate) subject to fulfillment of the
conditions therein is available to appellant.
iv. In respect of supply of services of allowing
road cutting, and the subsequent track renting, the
situation being factual in as much gas the road
cutting is followed by laying of cables by telephone
companies for which track rent is collected, the
supply would be a Composite Supply extended to this
particular activity not extended to all types of
road cutting activities. |
TN/AAAR/21/2021(AR) DATED 01.12.2021 |
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here |
|
31 |
M/s The Erode City Municipal Corporation |
i.In respect of Q.No. 1, Sl. No. 5-B (Rent for
locker provided in bus stand by the appellant) it is
held to be an activity undertaken by the
Municipality as a function entrusted under 243 W of
the Constitution and the service of rent or fee
collection for such a facility is neither a Supply
of Goods nor a supply of Service as per Notification
No. 14/2017-CT (Rate).
ii. In respect of Q.No. 2, the transaction between
the corporation and the contractor as listed in
Sl.No. 1. to 9 and 13, except at SI.No. 5A-Charges
for TV advt. in Bus Stand; 5C-Flower shop in bus
stand in open space & Sl.No.7 Bunk Stalls' of the
said question, in the factual matrix presented, it
is held to be an activity/transaction in relation to
the activity/transaction undertaken by the appellant
engaged as Public Authority and the same are covered
under Notification No. 14/2017-C.T.(RATE) as
amended.
iii. In respect of Q.No. 2, Sl.NO. 5A-Charges for TV
advt. in Bus Stand; 5C-Flower Shop in bus stand in
open space & Sl. No. 7 -Bunk Stall' of the said
question, the same is covered under Sl.No. 7 of
Notification No. 12/2017-CT (Rate) as well as
charging of tax on RCM basis under Sl.No. 5 of Notfn
No. 13/2017-CT (Rate) subject to fulfillment of the
conditions therein is available to appellant.
iv. In respect of supply of services of allowing
road cutting, and the subsequent track renting, the
situation being factual in as much gas the road
cutting is followed by laying of cables by telephone
companies for which track rent is collected, the
supply would be a Composite Supply extended to this
particular activity not extended to all types of
road cutting activities. |
TN/AAAR/20/2021(AR) DATED 01.12.2021 |
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here |
|
30 |
UNIQUE AQUA SYSTEMS |
The issue is not answered and is deemed to be that
no ruling is issued under Section 101(3) of CGST/TNGST
Act 2017 because of the difference of opinion
between the members. |
TN/AAAR/19/2021(AR) DATED 13.10.2021 |
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here |
|
29 |
M/s NEW TIRUPUR AREA DEVELOPMENT CORPORATION LIMITED |
1.The reference made by the AAR on the divergent
views as well as the ruling sought by the appellant,
is answered as affirmative with regard to exemption
available to the supply of potable water made by the
appellant under notfn. No.2/2O17-CT (R) ibid.
2. The subject appeal is disposed of as all the
questions raised by the appellant are answered as
per AAR's ruling. |
TN/AAAR/17 & 18 /2021(AR) DATED 30.06.2021 |
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here |
|
28 |
M/s BRITAANIA INDUSTRIES LIMITED |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/16/2021(AR) DATED 30.06.2021 |
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here |
|
27 |
ARAVIND DRILLERS |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/15/2021(AR) DATED 30.06.2021 |
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here |
|
26 |
VALLALAR BOREWELLS |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/14/2021(AR) DATED 30.06.2021 |
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here |
|
25 |
SI AIR SPRINGS PRIVATE LIMITED |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/13/2021(AR) DATED 29.06.2021 |
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here |
|
24 |
M/s Tamilnadu Generation and Distribution
Corporation Limited |
Advance Ruling Pronounced by AAR upheld,except in
thecase of GST leviability on the supply of
manpowerwhen the employees are in the roll of
TANTRANSCO for which reimbursement is paid to
TANGEDCO. |
TN/AAAR/12/2021
(AR) DATED 30.03.2021 |
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here |
|
23 |
M/s Kalyan Jewellers India Limited |
The Order of the Advance Ruling Authority is
modified to the extent that the time of supply of
the gift vouchers / gift cards by the applicant to
the customers shall be the date of issue of such
vouchers and the applicable rate of tax is that
applicable to that of the goods |
TN/AAAR/11/2021(AR) DATED 30.03.2021 |
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here |
|
22 |
M/s ICU Medical India LLP |
The Ruling pronounced by the Advance Ruling
Authority is modified to the extent that GST is
leviable on the reimbursement amount, being advance
payment made by the holding company towards the cost
incurred for the provision of Software Services
supplied by the appellant, as per the Time of Supply
provided under Section 13 of CGST/TNGST Act 2017 and
applicable rate is that applicable to the supply of
Software Services made by them. |
TN/AAAR/10/2021(AR) DATED 10.03.2021 |
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here |
|
21 |
M/s Kalis Sparkling Water Private Limited |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/09/2021(AR) DATED 10.03.2021 |
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here |
|
20 |
M/s Sumeet Facilities Limited |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/08/2021(AR) DATED 05.03.2021 |
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here |
|
19 |
M/s Erode Infrastructures Private Limited |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/07/2021(AR) DATED 05.03.2021 |
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here |
|
18 |
Tvl.Padmavathi Hospitality & Facilities Management
Service |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/06/2021(AR) DATED 05.03.2021 |
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here |
|
17 |
M/s Chennai Metro Rail Limited |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/05/2021(AR) DATED 04.03.2021 |
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here |
|
16 |
M/s HYT SAM INDIA(JV) |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/04/2021(AR) DATED 04.03.2021 |
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here |
|
15 |
M/s S.A.Safiullah And Co. |
The Appellate Authority ruled that the product of
the appellant 'Nizam Pakku' classifiable under CTH
0802 8090 is leviable to 2.5% CGST as per Sl.No.28
of Annexure-I of Notification No.01/2017- C.T(rate)
dated 28.06.2017 and 2.5% SGST under Sl.No.28 of
Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017
vide G.O.(Ms) No.62 dated 29.06.2017 as amended |
TN/AAAR/03/2021(AR) DATED 12.02.2021 |
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here |
|
14 |
M/s Macro Media Digital Imaging Private Limited |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/02/2021(AR) DATED 12.02.2021 |
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here |
|
13 |
Shapoorji Pallonji and Company Private Limited |
The Appellate Authority has ruled as follows:
1.With regard to the Mobilization Advance
transitioned into GST on which no Service Tax is
paid as per Chapter V of Finance Act 1994, the issue
is not answered and is deemed to be that no ruling
is issued under Section 101 3 of the CGST TNGST Act
201 7 because of the difference of opinion between
both the Members.
2. On the issue of eligibility of Transitional
Credit, we hold that the same is not under the
purview of the Advance Ruling |
TN/AAAR/01/2021(AR) DATED 25.01.2021 |
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here |
|
12 |
Kavi Cut Tobacco (Proprietor Arumugam) |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/03/2020(AR) DATED 29.09.2020 |
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here |
|
11 |
Rajesh Rama Varma |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/02/2020(AR) DATED 18.08.2020 |
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here |
|
10 |
M/s. Rich Dairy Products (India) Pvt Ltd |
No reason to interfere with the Order of the Advance
Ruling Authority. The subject appeal is disposed of
accordingly. |
TN/AAAR/01/2020(AR) DATED 10.02.2020 |
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here |
|
9 |
Specsmakers Opticians Private Limited |
The appellant is eligible to adopt the value as per
second proviso to Rule 28 of the CGST/TNGST Rules
2017, at the time of supply of goods from the State
of Tamil Nadu in the terms of the scenario
discussed, in as much as the recipient distinct
person is eligible for input tax credit as required
under the said proviso. |
TN/AAAR/09/2019(AR) DATED 13.11.2019 |
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here |
|
8 |
Sanghvi Movers Limited |
The appellant is eligible to avail full input tax
credit of tax paid by SML Ho on the lease/hire of
cranes to them for furtherance of business, subject
to other conditions of eligibility to such credit as
per section 16 of CGST/TNGST Act 2017 |
TN/AAAR/08/2019(AR) DATED 13.11.2019 |
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here |
|
7 |
A.M ABDUL RAHMAN ROWTHER & CO |
The Order 37/AAR/2019 dated 27.08.2019 passed by the
lower authority in the case of the appellant is set
aside. The matter is remanded to the lower authority
for consideration and passing of appropriate orders
on whether issue raised in the application by the
appellant was already pending before the department
after extending opportunity to the appellant. |
Order No.07/AAR/2019(AR) dated 21.10.2019 |
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here |
|
6 |
Malli Ramalingam Motilal |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/06/2019(AR) DATED 07.08.2019 |
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here |
|
5 |
M/s Rajiv Gandhi Centre For Aquaculture |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/05/2019(AR) DATED 26.07.2019 |
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here |
|
4 |
M/s MRF Limited |
The order issued by the original authority for
advance ruling is set aside. The appellant can avail
Input tax credit of the full GST charged on the
undiscounted supply invoice of goods/services by
their suplliers. A proportionate reversal of the
credit is not required to be done by them in case of
a post purchase discount given by the supplier to
them throught the C2FO platform, in the
circumstances mentioned by the applellant. This is
subject to their fulfilling the other conditions
stipulated by law and that the GST paid by them for
the said goods/services is not reversed or
reimbursed/ re-credited etc to them in any manner by
the supplier or on his behalf after the credit has
been availed by the appellant. The ruling is limited
to cases where a post purchase discount is extended
by the supplier of goods or services to the
appellant on account of their registering in the
interactive automated data exchange arrangement
setup by C2FO India LLP, which is the subject matter
of this advance ruling. |
TN/AAAR/04/2019
(AR) DATED 24.06.2019
|
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here |
|
3 |
M/s RMKV Fabrics Private Limited |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/03/2019 (AR) DATED 13.05.2019 |
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here |
|
2 |
Mrs.Senthilkumar Kumar Thilagavathy (M/s.JVS Tex) |
Advance Ruling Pronounced by AAR upheld. Appeal
Dismissed |
TN/AAAR/02/2019 (AR) DATED 18.03.2019 |
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here |
|
1 |
M/s Saro Enterprises |
Advance Ruling Pronounced by AAR upheld. Appeal
Rejected |
TN/AAAR/01/2019 Dated 06.02.2019 |
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here |