Advance Ruling Under GST
| 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 |
|---|---|---|---|---|---|
| 369 | Hitachi Energy India Limited | Quesry-1: Whether the supply of services made by the Applicant under Fifth contract is Composite supply with principal supply of goods unfrt the Third Contract? Query-2: Whether the supply of service of transportation, freight and insurance under the ‘fifth contract’ provided for the goods supplied by the applicant is in the nature of Business Support Services and shall be chargeable to tax at specified rates? | 07/ARA/2025 dated 18-03-2025 | Order No. 07 of 2025 Hitachi | 97(2)(b), (c) and (f) |
| 368 | V.S. Trading Company | Query-1: Classification of Goods i.e Tapiocca Flour obtained by crushing the dried roots and remnants of tapiocca roots/tubers. Query-2: Applicability of Notification issued under the provisions of Act in respect of goods falling under entry No. 78 and tariff item 1106 of Part-A of exempted goods and tariff item 1106 in Sl. No. 59 of Part-C in schedule-I of the said Act. Query-3: Determination of the liability to pay tax in respect of the said goods, tariff 1106 as amended in Sl. No. 78 of Part-A of exempted goods and Sl. No. 59 of Part-C of 1st Schedule to the Act. Query-4: Whether such trader/dealer is required to be registered. | 25/AAR/2023 dated 18-03-2025. (Rectification Order) | VS Trading AAR ROM Order-1 | 97(2)(a)(b), (e) and (f) |
| 367 | V.K. Samy Buiscuits and Confectioneries | What is the CGST/SGST rate applicable for outward supply of Maida Pappad whose manufacturing purpose is sheeting the dough and cutting the sheet with knife? | 08/ARA/2025 dated 20-03-2025 | Order No. 08 of 2025 VK Samy | 97(2)(a) |
| 366 | Quality Property Management Services Private Limited | Whether our services to 54 hospitals under the control of DM & RHS are exempted supplies as per Notification No. 12/2017-CT(Rate) dated 28-06-2017, as amended. | 09/ARA/2025 dated 20-03-2025 | Order No. 09 of 2025 Quality Property | 97(2)(b) |
| 365 | Tiruppur City Municipal Corporation | Query-1: Whether the activity of leasing of 19 Onion Mandis (Shops/Godowns) to the tender contractor for the purpose of collection of entry fee on a daily basis from the merchants/farmers/public for usage of shops for selling of onon covered under function entrusted to Municipality under Article 243W of the Constitution under eleventh schedule of Article 243G as a local authority in which they are engaged as a public authority. Query-2: If covered under the above article, whether the activity is not a service as per Notification No. 14/2017-CT(Rate) dated 28-06-2017 as amended as well as under TNGST GO(Ms) No. 75 dated 29-06-2017 as amended and not chargeable to tax. | 10/ARA/2025 dated 27-03-2025 | Order No. 10 of 2025 Tiruppur Municipality | 97(2)(b) |
| 364 | ISRO propulsion complex | Whether the rate of GST reimbursable to M/s. Tata Projects Limited, Mumbai shall be 5% as per the Bill of Entry or 12% considering that the overall contract falls within the definition of the Works Contract. | 11/ARA/2025 dated 27-03-2025 | Order No. 11 of 2025 ISRO 1 | 97(2)(e) |
| 363 | M/s. Kanishk Steel Industries Limited | Query-1: Whether the applicant is eligible to take ITC on inputs, Capital goods and input services on the items used in Design, Engineering, installation of 10.2 MW of the Solar Power Plant as per MNRE & IEC standards wherein the generation of electricity from such Solar Plant is used for captive consumption. Query-2: Whether the applicant is eligible for taking ITC on inputs and input services for running the Solar Power Plant. | 01/ARA/2025 dated 06-02-2025 | Order No.01-ARA-2025-Kanishk Steels | 97(2)(d) |
| 362 | M/s. Logskim Solutions Private Limited | Query-1: Whether the amount of stiphend received from the industry partner by the applicant and paid to trainees without making any deductions is chargeable to tax under CGST Act, 2017. Query-2: Whether the sale of uniforms, shoes given to the trainees and the insurance premium sold to the industry partners at cost without any margin/mark-up is chargeable to tax under CGST Act, 2017. Query-3: Whether the interpretation of law made by the applicant is correct? | 02/ARA/2025 dated 06-02-2025 | Order No. 02-ARA-2025-Logskim | 97(2)(e) |
| 361 | M/s. Jude Foods India Private Limited | What is the classification and tax rate for ‘FISH PROCESSING’ | 03/ARA/2025 dated 12-02-2025 | Order No. 03-ARA-2025-Jude Foods | 97(2)(a) |
| 360 | M/s. Mehra Computer Systems Limited | Query-1: Whether the printing of pre-examination items like hall tickets, question paper, OMR sheets, answer booklets for conducting examination by the educational boards be treated as exempted supply of service in terms of Serial No. 66 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 as amended by notification No. 02/2018-CT(Rate) dated 25-01-2018? Query-2: Whether printing of post-examination items like mark sheets, Degree Certificate, grade sheets, rank sheets, rank cards, certificates to educational boards, after scanning the OMR sheets and processing of data in relation to conduct of examination be treated as exempted supply of service in terms of Serial No. 66 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 as amended by notification No. 02/2018-CT(Rate) dated 25-01-2018? Query-3: Whether scanning and processing of results of the examination be treated as be treated as exempted supply of service in terms of Serial No. 66 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 as amended by notification No. 02/2018-CT(Rate) dated 25-01-2018? | 04/ARA/2025 dated 12-02-2025 | Order No.04-ARA-2025-Mehra Computers | 97(2)(b) |
| 359 | M/s. Nellai Motors | Query-1: What is the classification service viz, Maintaining the Micro-compost centers and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Northern region zones 1,2,3,4,5 in Chennai? Query-2: Whether the aforesaid service provided by the applicant is entitled to exemption under Serial No. 3 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 as amended from time to time. | 05/ARA/2025 dated 12-02-2025 | Order No. 05-ARA-2025-Nellai Motors | 97(2)(a) |
| 358 | M/s. Batcha Noorjahan | Query-1: Shall we consider our services provided to the school students by way of transportation of students and staff as the services provided to the school (Educational Institute)? Query-2: Shall we consider the services provided by us mentioned above as exempted from GST as per Serial No. 66 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 or any other applicable provisions of the Act? | 06/ARA/2025 dated 13-02-2025 | Order No. 06-ARA-2025-Batcha Noorjahan | |
| 357 | M/s. V.M. Polymers (Mohan Sujatha) | (i) Whether the products namely the rope handle, vent plug and split top/bottom support, made from plastic which falls under headings 3901 to 3914, fall under HS code classification heading ‘3926’ or ‘8507’? (ii) What is the rate of tax for the above said products under GST enactments? | Advance Ruling No. 16/ARA/2024 dated 24-07-2024 | Order No. 16-ARA-2024 | Section 97(2)(a) |
| 356 | M/s. Mitsubishi Electric India Private Limited. | Rectification of Mistake | Advance Ruling No. 116/AAR/2023-Rectification of Mistake dated 24-07-2024 | Order No. 116-ARA-2023-ROM | |
| 355 | M/s. Panasonic Life Solutions India Private Limited | (i) Whether the transfer of title of goods stored in FTWZ unit to the customers in DTA or multiple transfers within FTWZ followed by subsequent removal from FTWZ unit would get covered under para 8(a) of Schedule-III of the CGST/TNGST Act, 2017 and the rules made thereunder? (ii) If the answer to the above query is no, whether IGST is payable by the applicant on goods stored in FTWZ unit and supplied to the customers in DTA in addition to the customs duty payable (BCD+IGST) byt he customer in DTA on removal of goods from the FTWZ unit in accordance with Section 30 of SEZ Act, 2005 read with Customs Laws? (iii) Irrespective of whethr supply of goods lying the FTWZ unit to DTA customers is covered under Schedule-III of the Act, whether any reversal of ITC of common inputs/input services.Capital goods is required at the hands of the applicant in terms of recent amended Section 17(3) of the Act? | Advance Ruling No. 17/ARA/2024 dated 25-07-2024 | Order No. 17-ARA-2024 | Section 97(2)(d) and (e) |
| 354 | M/s. Murata Electrinics India Private Limited | Whether IGST is payable on sale of goods warehoused in FTWZ premises to customers in India, in relation to customs duty payable i.e BCD+IGST, where goods are sold before clearance for home consumption? | Advance Ruling No. 18/ARA/2024 dated 20-09-2024 | Order No. 18-ARA-2024 | Section 97(2)(g) |
| 353 | M/s. Kailash Vahn Private Limited | (i) Whether applicant can consider the said body building activity as ‘job work’ and regard it as ‘supply of services falling under SAC Code 998881-Motor vehicle and trailer manufacturing services (as per Notification No. 11/2017-CT(Rate) dated 28-06-2017, Sl. No. 535) (ii) If it is reegarded as job work activity, and supply of services, whether the correct applicable rate of GST will be 18% as applicable under Sl.No. 26(ic) or under Sl. No. 26(iv) (iii) Or will the activity of body building carried out on chasis belonging to and suppplied by Principal is to be regarded as ‘Supply of Goods’ falling under 8707-as Bodies (including cabs), for the motor vehicles of heading 8701 to 8705, attracting 28% as per Sl. No. 169 of Schedule-IV of Notification No. 01/2017-CT(Rate) dated 28-06-2017. | Advance Ruling No. 19/ARA/2024 dated 23-09-2024 | Order No. 19-ARA-2024 | Section 97(2)(a), (b) and (c) |
| 352 | M/s. Taminadu Medical Council | Whether GST is applicable on various fees collected by Taminadu Medical council, a Government Authrority? | Advance Ruling No. 20/ARA/2024 dated 27-09-2024 | Order No. 20-ARA-2024 (Remand) | Section 97(2)(e) |
| 351 | M/s. Tamilnadu Nurses and Midwives Council | Whether GST is applicable on various fees collected by Taminadu Nurses and Midwives Council, a Government Authrority? | Advance Ruling No. 21/ARA/2024 dated 27-09-2024 | Order No. 21-ARA-2024 (Remand) | Section 97(2)(e) |
| 350 | M/s. Aeon Financial Consulting LLP | (i) Whether leasing (for a period from 6 months to 2 years) constitutes continuous supply of services as per Section 2(33) of CGST Act, 2017? (ii) Whether total contract price is considered as transaction value for computation of GST payable as per Section 18(6) of CGST Act, 2017 at the time of supply of services. The tax invoice is proposed to be raised for every lease rental due (on monthly basis) with corresponding GST collected every month? (iii) On further supply of the aforementioned asset by the lesser, on expiry/termination of lease(and asset henceforth, returned by lessie) whether the transaction value shall be resideual value of the asset? | Advance Ruling No. 22/ARA/2024 dated 25-10-2024 | Order No. 22-ARA-2024 | Section 97(2)(c)(e) |
| 349 | M/s. Sreenivasa Engineering (Prop. Balakrishnan Suresh Kumar) | (i) Whether the applicants are agents of Coimbatore Municipal Corporation as per Section 2(5) of CGST/TNGST Act, 2017 (ii) Whether their activity of transportation of municipal solid waste done by them as a sub-contractor to the main contractor of Coimbatore Municipal Corporation is a function entrusted to a municipality under Article 243W of the Constitution and covered under (f) Public health, sanitation conservancy and Solid waste management and if it is not a service under Notification No. 14/2017-CT dated 28-06-2017, as amended and it will not attract any central/state tax and hence it is outside the scope of levy of GST. | Advance Ruling No. 23/ARA/2024 dated 28-10-2024 | Order No. 23-AAR-2024 | Section 97(2)(c)(e) |
| 348 | M/s. Idya (Prop. M. Sai Sarvesh) | (i) The applicant is using HSN 2202 9920, to confirm which is correct or not correst/ (ii)The applicant are charging @12% tax for the products manufactured from their end. To confirm which is correct or not correct? | Advance Ruling No. 24/ARA/2024 dated 05-11-2024 | Order No. 24-AAR-2024 | Section 97(2)(a)(c) |
| 347 | M/s. ZF Commercial Vehicle Control Systems India Limited | (i) Whether ECU(Clectronic Control Unit) supplied by the applicant is classifiable under HSN 9032 8990 as “Other instruments and apparatus-Others”? (ii) If not classifiable under TSH 9032 8990, what is the relevant HSN classification for ECU? | Advance Ruling No. 25/ARA/2024 dated 05-11-2024 | Order No. 25-ARA-2024 | Section 97(2)(a) |
| 346 | M/s. Haworth India Private Limited | (i) Whether in the facts and circumstances, the activities and transactions would fall under paragraph 8(a) or 8(b) of Schedule-III of the Act and remain non-taxable? (ii) Whether irrespective of the activities and transactions falling under paragraph 8(a) or 8(b) as aforesaid ITC would be available without any reversals since no prescribtion has been notified for the purpose of Explanation (ii) in Section 17(3) of the Act. | Advance Ruling No. 26/ARA/2024 dated 05-12-2024 | Order No. 26-ARA-2024 | Section 97(2)(d)(g) |
| 345 | M/s. Madras Engineering Industries Private Limited | (i) What is the HSN code to be followed and what is the GST rate applicable for ‘Slack Adjusters’ used in Truck and Trailer applications? (ii) Whether the supply of Slack Adjusters used predominantly in the truck and bus applications would be classified under HSN 87169010(18%) applicable for trailers and used in aftermarket? | Advance Ruling No. 27/ARA/2024 dated 05-12-2024 | Order No. 27-ARA-2024 | Section 97(2)(a) |
| 344 | M/s. High Energy Batteries India Limited | Whether the value of Silver supplied free of cost by the Naval formation (in the form of Old batteries) are to be included in the taxable value adopted by the applicant on the batteries manufactured by the applicant and supplied to the Naval formations for the purpose of payment of GST or not? | Advance Ruling No. 28/ARA/2024 dated 06-12-2024 | Order No. 28-ARA-2024 | Section 97(2)(a) |
| 343 | M/s. A2Mac1 India Private Limited | Whether Input tax credit can be claimed on the purchase of motor vehicles in terms of exception provided under Section 17(5)(a) of the Act, 2017 | Advance Ruling No. 29/ARA/2024 dated 06-12-2024 | Order No. 29-ARA-2024 | Section 97(2)(d) |
| 342 | CMA CGM Global Business Services 2024 | 1. Whether tax paid on Input Services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 is eligible to be availaed as input Tax Credit (ITC). 2. If eligible, can entire ITC be availed by the applicant for providing the transport facility in all shifts considering the safety of women as mandated under the Tamil Nadu Shops and Establisment Act, 1947. 3. If eligible , can ITC be availed for services received from the date of introduction of proviso to Section 17(5)(b)(iii) of CGSt Act, 2017 for the periods up to March 2022. | Advance Ruling No.TN/15/AAR/2024 DATED 15.07.2024 | Click here | 97(2)(d) |
| 341 | International Institute of Biotechnology and Toxicology 2024 | Whether Notification No. 04/2019 IT dt 30.09.2019 shall be applicable on the R&D services provided by applicant in relation to agro-chemical sector? | Advance Ruling No.TN/14/AAR/2024 DATED 11.07.2024 | Click here | 97(2)(b) |
| 340 | Last Forest Enterprises Pvt Ltd 2024 | 1. Whether the grant from the Food and Agriculture Organisation of UN is a supply or not in accordance with the provisions of the GST Act? 2. If the said grant is treated as supply, whether the receipt of the said grant is eligible to classify under the Export of Service as “Zero rated supply” under Section 16 of the Integrated Goods and Services Tax Act, 2017 or not? 3. If the answers to the above questions are negative, whether the applicant is liable to pay GST under IGST (Integrated Goods and Services Tax) or under CGST (Central Goods and Services Tax) and TNGST (Tamil Nadu Goods and Services Tax) for the receipt of grant from the FAO of UN and what rate? 4. If the grant provided by Food and Agriculture Organisation of UN is treated as taxable supply and liable to GST, whether the Food and Agriculture Organisation of United Nations is eligible to claim a refund of GST paid on grant provided to applicant in India under Section 55 of the CGST Act, 2017 or not? | Advance Ruling No.TN/13/AAR/2024 DATED 09.07.2024 | Click here | 97(2)(a)(b)(e)&(g) |
| 339 | Mannarai Common Effluent Treatment Plant Pvt Ltd 2024 | 1. Whether the classification of supply of outputs as sale of goods is correct. 2. Whether the classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) under heading 2201 is correct. | Advance Ruling (Remanded Order) No.TN/20/AAR/2023 DATED 27.06.2024 | Click here | 97(2)(a) |
| 338 | Metropolitan Transport Corporation 2024 | Whether recognition of Rental income during current financial year resulting from retrospective revision of rent as per lease agreement for the period 01-09-2005 -30-06-2017 (prior to implementation of GST) is treated a supply and taxable. | Advance Ruling No.TN/12/AAR/2024 DATED 25.06.2024 | Click here | 97(2)(e)&(g) |
| 337 | Tamil Nadu Generation And Distribution Corporation Limited 2024 | 1. What is the value of the “Deposit Contribution works” that must be adopted by the Applicant on the Self-Execution Schemes for the purposes of paying applicable taxes under the Central Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Act, 2017. 2. Should the value adopted by the Applicant for “Deposit Contribution Works” for the purpose of discharging applicable Goods & Services Tax be restricted to the “Establishemnt and Supervision Charges” & other charges if applicable that the Applicant charges for and receives in the case of self execution scheme. | Advance Ruling No.TN/11/AAR/2024 DATED 20.06.2024 | Click here | 97(2)(d) |
| 336 | Access Healthcare Service Private Limited 2024 | Whether Input Tax Credit (ITC) is eligible on Contract Staffing Services received by the Applicant | Advance Ruling No.TN/10/AAR/2024 DATED 30.05.2024 | Click here | 97(2)(d) |
| 335 | Prime Expat Infra Private Limited 2024 | Whether the applicant can levy and discharge Output tax on services provided by it at the effective rate of 8% (12% less 1/3rd value deducted on account of land) under entry number 3(ie) Notification no.11/2017- Central Tax dt.28.06.2017 as amended by notification 03/2019 – Central Tax (Rate) dt.29.03.2019 | Advance Ruling No.TN/09/AAR/2024 DATED 30.05.2024 | Click here | 97(2)(b)&(e) |
| 334 | M/s United India Insuranace Co Ltd 2024 | 1. Does the health insurance services provided to Tamil Nadu State Government (TNSG) by the Applicant is exempted from GST under the Serial Number 40 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017 and corresponding TNGST Notification (hereinafter jointly referred to as “the Notification”)? 2. If the Insurance services by the Applicant are held as exempted under Question 1.1 above, then consequently, is reinsurance of the health insurance policy also exempt in accordance with Serial No. 36A of the Notification 12/2017? If the Insurance services provided by the Applicant are held by this Hon’ble AAR as “Taxable” under Question 1.1 above, then the following questions arises on valuation. 3. What would be the Value of such Insurance Service by Applicant? 4. Specifically, can the amount received from the TNSG be treated as “subsidy” from State Government and consequently excluded from the Value of Supply in terms of Section 15 of the Act read with Section 2(31) of the Act. 5. The value of Re-insurance service by the Re-insurer to the Applicant would be full value of the reinsurance premium paid by the Applicant. Is this understanding, correct? 6. Since the Value of Reinsurance premium charged by the Reinsurer to the Applicant (& consequently the Input GST on the same) shall be more than the Value of the main insurance Service by the Applicant (& consequently the Output GST) – is full ITC on the Input GST is eligible to the Applicant. 7. Will ITC on the reinsurance premium still be eligible if the Value of Supply on the main insurance service is held by this Hon’ble AAR as “zero” (due to entire amount received from TNSG is excluded from Value of supply as ‘subsidy’) for Question No. 2.1 and 2.2 above? 8. Is any reversal of ITC is warranted in any of the above cases? | Advance Ruling No.TN/08/AAR/2024 DATED 30.05.2024 | Click here | 97(2)(b)(c)(d)&(e) |
| 333 | M/s A Senthil Maharaj 2024 | Whether ITC is admissible on the “Rotary Parking System” falling under HSN code:8428 | Advance Ruling No.TN/07/AAR/2024 DATED 30.04.2024 | Click here | 97(2)(d) |
| 332 | M/s Sunwoda Electronics India Private Limited 2024 | GST is leviable on the sale of Applicant’s goods warehoused in a third-party Free Trade Warehousing Zone (“3P FTWZ’) on “as is where is” basis to customer who clears the same to bonded warehouse under Manufacturing & Other Operations In Warehouse (MOOWR) Scheme | Advance Ruling No.TN/06/AAR/2024 DATED 30.04.2024 | Click here | 97(2)(g) |
| 331 | M/s DCW Limited 2024 | 1. Whether the exporter (M/s. DCW Ltd) is liable to pay GST on the export freight as CGST & SGST or as IGST 2. Whether the shipping line who accepts the goods from the exporter (M/s. DCW Ltd) is liable to pay GST as CGST & SGST or IGST. | Advance Ruling No.TN/05/AAR/2024 DATED 28.03.2024 | Click here | 97(2)(b)(e)&(g) |
| 330 | M/s DCW Limited 2024 | 1. On FOB basis of exports, whether the exporter (M/S. RCM basis to freight; DCW Ltd.) is liable under pay GST on the export 2. Whether the shipping line who accepts the goods from the exporter (M/s. DCW Ltd.) is liable to pay GST on RCM basis. 3. Whether the FOB basis (free on board) exports are liable to GST 4. Whether the FOB basis of exports constitutes an inter-state supply subject to IGST 5. If liable to GST, what is the taxable value to be adopted as freight is not known to the exporter. | Advance Ruling No.TN/04/AAR/2024 DATED 28.03.2024 | Click here | 97(2)(b)(e)&(g) |
| 329 | M/s Asvini Fisheries Pvt Ltd 2024 | 1. Whether the export of processed frozen shrimps (HSN:0306), packed in individual pronted pouch/box, further packed inside a printed master carton (of up to 25 kgs each) containing the design, label and other particulars provided by the buyer, attracts GST. 2. Whether the export of processed frozen shrimps (HSN:0306), packed in individual plain pouch/box, further packed inside a plain master carton (of upto 25 kgs each), attracts GST. | Advance Ruling No.TN/03/AAR/2024 DATED 27.03.2024 | Click here | 97(2)(b) |
| 328 | M/s Balat Enterprises Pvt Ltd 2024 | 1. Whether the applicant satisfies the definition of e commerce operator and nature of supply as in Section 9(5) of CGST Act 2017, w.r.t Notifification No.17/2017 dt.28.06.2017 2. On which segment of the transaction would the applicant will be liable to pay and collect tax. | Advance Ruling No.TN/02/AAR/2024 DATED 27.03.2024 | Click here | 97(2)(b)&(e) |
| 327 | M/s First Choice Outsourcing Services 2024 | GST is payable only on the Service Charges/Commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary /wages and related payments made to the employees | Advance Ruling No.TN/1/AAR/2024 DATED 26.02.2024 | Click here | 97(2)(e) |
| 326 | M/s Faiveley Transport Rail Technologies India Limited 2023 | 1. Whether GST payable on recovery from employees towards canteen, mediclaim, transport and ITC eligibility on said input services and gardening, vaccination. 2. Whether Input Tax Credit is available on facility of canteen service provided to employees by applicant as statutory obligation under Factories Act; 3. Whether GST is applicable on the recovery of premium of Medical Insurance Policy from the employees for them and their dependents at actuals under the HR Policy; 4. Whether GST is applicable on recovery of nominal amount from employees for using of transportation facility to and from the factory and office premises provided to the employees in the course of employment; 5. Whetehr GST is applicable on facility of Cae extended to the employees of the Applicant-Company in the course of employment; 6. Whether Input Tax Credit can be availed on expense incurred for the well-being of employees such as vaccination and othres benefits to avoid any disruption in Business: and 7. Whether Input Tax Credit is available on GST charged for gardening expenses of the Applicant-Company. | Advance Ruling No.TN/125/AAR/2023 DATED 20.12.2023 | Click here | 97(2)(d)&(e) |
| 325 | M/s N.R. Engineering Industries | 1. Whether the car seat Cushion Suspension wires manufactured by the applicant will fall under HsN 87089900 thereby attracting CGST of l4% plus SGST of 14% or will fall under.HSN940199O0 thereby attracting CGSf, of 9% plus SGST of 9% 2. Whether the Steel hooks manufactured by the appticant which isused in the manufacture of car seats, will fall under HSN 87O899OO thereby atracting CGST of 14% plus SGST of 14% or will fall under HSN 919900 thereby athracting CGSI of 9% plusSGST of 9% | Advance Ruling No.TN/124/AAR/2023 DATED 20.12.2023 | Click here | 97(2)(a) |
| 324 | M/s Suswani Foundations Pvt Ltd | Whether ITC is avilable on Inputs to the Assessee when the Godowns constructed by him is entirely meant for renting it out for Commercial purpose to registered dealers. | Advance Ruling No.TN/123/AAR/2023 DATED 19.12.2023 | Click here | 97(2)(d) |
| 323 | M/s Tamil Nadu Generation & Distribution Corporation Ltd | Applicaility of GST on the charges statutoriliy prescribed for the various activities rendered by TANGEDCO for effecting the distribution of electricity as a distribution licensee in terms of the various provisions of the Electricity Act, 2003 and the regulations thereunder. | Advance Ruling No.TN/122/AAR/2023 DATED 19.12.2023 | Click here | 97(2)(b)&(e) |
| 322 | M/s Indico Motors Private Limited | Whether fabrication of Truck Body on Chasis of truck supplied by Customer will be considered as Sale or job work for the purposes of GST Billing. | Advance Ruling No.TN/121/AAR/2023 DATED 18.12.2023 | Click here | 97(2)(b) |
| 321 | M/s KK Processors | 1. Is it Sale of goods or Service. 2. If it is Service, what is the Tax Structure. 3. If it is sale of goods, what is the Tax Structure. 4. Is it comes under Composite supply. 5. If RCM is applicable on the purchase old Copper Scraps from the Motor Mechanics, then what is the Tax rate. 6. If RCM is applicable, can we take Input Tax Credit on the RCM paid. 7. Also clarify the Tax Structure and the related procedures and documents to be followed. for the movement of goods from Hub to Factory to Hub. 8. What is the HSN code / SAC code we should follow. | Advance Ruling No.TN/120/AAR/2023 DATED 18.12.2023 | Click here | 97(2)(a)(c) (e) & (g) |
| 320 | M/s Ionbond Coatings Private Limited | 1. Whether the subsequent transfer of State Industries Promotion Corportaion of Tamilnadu Limited’s (SIPCOT) allotted lease hold rights in the land from the applicant to M/s kanta Flex (india) Private Limited would fall within the ambit of ‘Supply’ as defined under the Section 7 of the Goods and Services Act 2017? 2. If yes, what will be the HSN /SAC code and GST rate? | Advance Ruling No.TN/119/AAR/2023 DATED 29.11.2023 | Click here | 97(2)(a)(b)&(e) |
| 319 | M/s Oerlikon Friction System India Pvt Ltd | 1. Whether the activity of Bonding of Carbon material friction strip to Metal Components amounts to supply of service (Job work) falling under service accounting code 9988 2. Whether the activity of Bonding of Carbon material friction strip to Metal Components amounts to composite supply of goods under heading 6815 of the First Schedule to the Customs Tariff Act. 3. Whether the activity of Bonding of Carbon material friction strip to Metal Components amounts to composite supply of goods under heading 8708 of the First Schedule to the Customs Tariff Act. | Advance Ruling No.TN/118/AAR/2023 DATED 29.11.2023 | Click here | 97(2)(a) |
| 318 | M/s Delphi TVS Technologies Limited | 1. Whether the following parts of fuel iniection pumps manufactured / procured indigenously/imported and supplied by the Applicant are classifiable under HSN 84139110/ 84139190 and taxable under Sl. No. 453 (goods which are not specified in Schedule l, ll, lV, V, and Vl) of Schedule lll of Notification No. 01/2017lntegrated Tax ( Rate) dated 28.06.2017? a. Assy Head & Rotor b. X Rollr & Shoe Kit c. Kit Excess Piston d. Hyd head AssY for Tata Ace 2. Whether the following parts of fuel iniection pumps manufactured / procured indigenously/imported and supplied by the Applicant are classifiable under HSN 84139130/ 84139190 and taxable under Sl. No. 453 (goods which are not specified in Schedule l, ll, lV, V, and Vl) of Schedule lll of Notification No. 01/2017lntegrated Tax ( Rate) dated 28.06.2017? a. TP Bladel Spring Kit (Set of4 Nos) b. TP Liner | Advance Ruling No.TN/117/AAR/2023 DATED 22.11.2023 | Click here | 97(2)(a) |
| 317 | M/s Mitsubishi Electric India Pvt Ltd | 1. Whether the Company is eligible to avail the input tax credit (‘ITC’) of integrated tax (‘IGST’) paid as part of differential Customs duty for imports made during FY 2018-19, FY 2019-20 and FY 2020-21 (hereinafter referred to as “”relevant period””), in terms of the timeline prescribed under Section 16(4) of the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’)? 2. Whether documents evidencing payment can be considered as a valid duty paying document for the purpose of availing ITC of the IGST paid as part of differential Customs duty paid during the relevant period, in terms of Section 16(2) of the CGST Act, 2017 read with rule 36(3) of CGST Rules, 2017? 3. Whether the provisions prescribed under the Goods and Services Tax (GST) law imposes any restriction on availment of ITC of the differential IGST paid post on-site audit by Customs authorities?” | Advance Ruling No.TN/116/AAR/2023 DATED 22.11.2023 | Click here | 97(2)(d) |
| 316 | M/s Float Glass Centre | Determination of correct classification of Clear Float Glass | Advance Ruling No.TN/115/AAR/2023 DATED 22.11.2023 | Click here | 97(2)(a) |
| 315 | M/s Gorantla Geosynthetics Pvt Ltd | 1. Classification of the services provided by the applicant. 2. Whether services provided by the applicant are exempted under Sl. No. 3 of Notification No. 12/2017 dated 28.07.2017 as amended? 3. Whether the service recipient i.e., M/s Tumkur Smart City Corporation is a “Governmental Authority” as per the definition of Notification No.12/2017 -CT dated 28.06.2017. | Advance Ruling No.TN/114/AAR/2023 DATED 17.11.2023 | Click here | 97(2)(a)&(b) |
| 314 | M/s Jothi Catering Services | 1. Determination of rate of GST for outdoor catering services with ITC. 2. HSN code 3. Latest Notification | Advance Ruling No.TN/113/AAR/2023 DATED 17.11.2023 | Click here | 97(2)(a)(b) & (d) |
| 313 | M/s Butterfly Gandhimathi Appliances Limited | Whether sending finished goods for the purpose of packing in combi-packs by another registered vendor to be returned to us for evantual taxable supply, tantamount to taxable supply in their hands (at the time of sending for packing) or whether such sending can be treated as sending for jobwork. | Advance Ruling No.TN/112/AAR/2023 DATED 10.11.2023 | Click here | 97(2)(g) |
| 312 | M/s Subam Papers Private Limited | Whether input credit on materials used for such civil structures meant for machineries can be availed? If so what is the procedure under which IOTC can be claimed. | Advance Ruling No.TN/111/AAR/2023 DATED 10.11.2023 | Click here | 97(2)(d) |
| 311 | M/s Abhithanjali Traders | 1. Whether supply of frozen chicken [HSN 02071200 & HSN 02071400] contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to institutional consumers is exempted under Sl.No.9 of Notification No.2/2017-CT (R) ? 2. Whether supply of frozen chicken [HSN 02071200 & HSN 02071400] contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to a distributor who would further supply to institutional consumers is exempted under Sl.No.9 of Notification No.2/2017-CT (R)? 3. What is the rate of tax for supply of frozen chicken [HSN 02071200 & HSN 02071400] contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to non-institutional consumers?” | Advance Ruling No.TN/110/AAR/2023 DATED 08.09.2023 | Click here | 97(2)(e) |
| 310 | M/s HP India Sales Pvt.Ltd | 1. Whether supply of goods from FTWZ facilities by the Applicant to the Resellers located within the same FTWZ or different FTWZ would be subject to IGST? 2. In case the answer to question -1 is in the negative viz there is no liability to tax under IGST, then in that case whether the applicant would be eligible to avail input tax credit on inputs, input services and capital goods used in furtherance of business of such supply of goods from FTWZ to the said Resellers?” | Advance Ruling No.TN/109/AAR/2023 DATED 08.09.2023 | Click here | 97(2)(d)(e)&(g) |
| 309 | M/s Sundaram Clayton Ltd.,Padi | Whether recovery of subsidized value from employees for providing canteen facility would (a) amount to ‘supply’ under the CGST Act and (b) whether the recovery would attract Goods and Services Tax(GST) | Advance Ruling No.TN/108 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2)(e) |
| 308 | M/s Sundaram Clayton Ltd.(regd office Chennai) | Whether recovery of subsidized value from employees for providing canteen facility would (a) amount to ‘supply’ under the CGST Act and (b) whether the recovery would attract Goods and Services Tax(GST), under the following two models: (i)Canteen operated by the Applicant within the factory premises (ii)Canteen run by Applicant’s subsidiary company operating within common premises for which the subsidiary company recovers charges from the Applicant. | Advance Ruling No.TN/107 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2)(e) |
| 307 | Vijay Flexi Packaging Industries | Whether payment of BCD, CVD, SAD paid on non fulfillment of EPCG obligations can be taken as input tax credit in GST | Advance Ruling No.TN/106 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2)(d) |
| 306 | Lion Seat Cushions Pvt. Ltd. | Whether GST rate of 28% collected and paid for bike and scooter covers, by the Applicant is correct | Advance Ruling No.TN/105 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2)(e) |
| 305 | Vrindavan Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/104 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 304 | Sree Nest Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/103 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 303 | Arputha Womens Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/102 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 302 | Soundaryam Womens Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/101 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 301 | A.J.Nest | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/100 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 300 | Shree Radha Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/99 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 299 | Sri Visalatchi Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/98 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 298 | Subiksha Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/97 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 297 | Sri Sabari Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/96 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 296 | Surya Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/95 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 295 | Shree Balaji Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/94 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 294 | Sri Krishna Ladies Hostel 2 – CORRIGENDUM | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/93 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 293 | Sri Krishna Ladies Hostel 2 | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/93 /AAR/ 2023 DATED 05.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 292 | Lakme Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/92 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 291 | Stay Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/91 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 290 | Valli Womens Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/90 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 289 | Shri Ram Sai Nest Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/89 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 288 | Arul Ladies Hosel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/88 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 287 | Daffodils Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/87 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 286 | New Snekham Girls Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/86 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 285 | Gem & Gem Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/85 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 284 | Lara Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/84 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 283 | Cindrellas castle | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/83 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 282 | PLSM Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/82 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 281 | Krissh Shelters | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/81 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 280 | Bharath Jothi Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/80 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 279 | Bhagavathi Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/79 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 278 | Iniya Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/78 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 277 | Nithiyashree Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/77 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 276 | G.R.Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/76 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 275 | GVK Accommodation | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/75 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 274 | SRS Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/74 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 273 | R.V.R.Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/73 /AAR/ 2023 DATED 04.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 272 | Sri Krishana Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/72 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 271 | Heavens Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/71 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 270 | Madha Illam | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/70 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 269 | CPP Grand Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/69 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 268 | Snekham Residency I | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/68 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 267 | Sri Krishna Inn | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/67 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 266 | Ezhilagam Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/66 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 265 | Thulasi Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/65 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 264 | Green Home Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/64 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 263 | Udayam Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/63 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 262 | Kurinji Womens Hostel -2 | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/62 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 261 | Nivishna Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/61 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 260 | Lavender Residency | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/60 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 259 | Shri Shivani Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/59 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 258 | Raksha Hostel for Women | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/58 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 257 | Kurinji Women’s Hostel 1 | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/57 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 256 | Soggo | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/56 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 255 | Tapovan Living Solutions | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/55 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 254 | Dewell Tower Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/54 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 253 | Jaisree Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/53 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 252 | Hitech Residency | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/52 /AAR/ 2023 DATED 01.09.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 251 | Royal Girls Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/51 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 250 | Comfort Stay Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/50 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 249 | Shri Daksha Girls Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/49 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 248 | Sri Sai Nivas Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/48 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 247 | Gokulam Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/47 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 246 | Snekham Residency II | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/46 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 245 | Thaimookambika Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/45 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 244 | J.K.Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/44 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 243 | Madhura Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/43 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 242 | SMR Gents Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/42 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 241 | Peacock Mens Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/41 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 240 | K. R. Residency Mens Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/40 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 239 | KRK Accommodation | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/39 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 238 | Hifi Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/38 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 237 | Arihant Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/37 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 236 | Snegithi Ladies Hostel & Catering | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/36 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 235 | Shiva Residency | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/35 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 234 | Senora Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/34 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 233 | Aathira Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/33 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 232 | 2 Win Residency Ladies Hostel | Whether hostel & residential accomodation extended by them is eligible for exemption under Ent 12 of Noti 12/2017 CTR dt.28.06.2017 and Entry 13 of Noti 09/2017 IGST dt.28.06.2017 | Advance Ruling No.TN/32 /AAR/ 2023 DATED 31.08.2023 | Click here | 97(2) (a), (b),(f) & (g) |
| 231 | Sirupooluvapatti Common Effluent Treatment Plant Pvt Ltd | 1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them? 2. What is the rate of GST applicable on the said treated water which would be sold by the Applicant? | Advance Ruling No.31/AAR/2023 DATED 30.08.2023 | Click here | 97(a) |
| 230 | Eastern Common Effluent Treatment Company Private Ltd | 1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them? 2. What is the rate of GST applicable on the said treated water which would be sold by the Applicant? | Advance Ruling No.30/AAR/2023 DATED 30.08.2023 | Click here | 97(a) |
| 229 | Veerapandi Common Effluent Treatement Plant Ltd | 1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them? 2. What is the rate of GST applicable on the said treated water which would be sold by the Applicant? | Advance Ruling No.29/AAR/2023 DATED 30.08.2023 | Click here | 97(a) |
| 228 | Angeripalayam Common Effluent Treatment Plant Ltd | 1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them? 2. What is the rate of GST applicable on the said treated water which would be sold by the Applicant? | Advance Ruling No.28/AAR/2023 DATED 30.08.2023 | Click here | 97(a) |
| 227 | Muniyasamy Abinaya | 1. Does GST is applicable for the activity proposed to be undertaken by the applicant by way of transport of staff and students of school as school bus operator, by school bus/van? 2. If GST is applicable, what is the percentage of GST to be charged to parents and school for arranging their staff to pick up and drop? | Advance Ruling No.27/AAR/2023 DATED 25.08.2023 | Click here | 97(e) |
| 226 | Foster Wheeler (GB) Limited, Project Office | 1. Whether the legal cost apportionment by FWEL to the Applicant amounts to the supply under GST? 2. If so, whether the Applicant is required to pay tax under Reverse Charge Mechanism(RCM)? | Advance Ruling No.26/AAR/2023 DATED 24.08.2023 | Click here | 97(g) |
| 225 | V.S Trading Company | (a) Classification of goods i.e.Tapioca flour obtained by crushing the dried roots, remnants of tapioca roots/tubers. (b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No.78 and tariff item 1106 of Part A of exempted goods, and tariff item 1106 in Sl.No.59 of Part C in Schedule I of the said Act. (c) Determination of the liability to pay tax in respect of teh said goods, tariff No.1106 as mentioned in Sl.No.78 of Part A of Exempted goods, and Sl.No.59 of Part C of I Schedule to the Act. (d) Whether such trader/dealer is required to be registered? | Advance Ruling No.25/AAR/2023 DATED 20.06.2023 | Click here | 97(a) |
| 224 | AVEVA Software Pvt ltd | 1. Whether GST is applicable on sub-licensing of the software by the applicant to end-users in India? If yes, then what shall be the value of supply? 2. Whether GST is applicable on the ‘Market Support fees’ received by the applicant from Central Hub? 3.Whether the taxable value for the operating fees paid to Central Hub by the applicant pursuant to the said arrangement shall be determined as per Rule 28 of the Tax Valuation Rules prescribed in CGST Rules 2017? | Advance Ruling No.24/AAR/2023 DATED 20.06.2023 | Click here | 97(e) |
| 223 | Haworth India Pvt Ltd | 1. In the facts and circumstances of the case, whether the transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ would result in bonded warehouse transaction covered under Schedule III of the CGST Act, 2017 r/w CGST Amendment Act, 2018? 2. Whether the Integrated Tax (IGST) Circular No. 3/1/2018 dated 25.05.2018 is applicable to the present factual situation? | Advance Ruling No.23/ARA/2023 DATED 20.06.2023 | Click here | 97(g) |
| 222 | State Industries Promotion Corporation Tamilnadu Limited | 1. Whether the Supply of raw water and its incidental charges are liable to be taxed under the prevailing GST Laws. 2. Whether the Maintenance charges for usage of common facilities are liable to be taxed under the prevailing GST Laws. 3. Whether the Participatory Infrastructure Development Scheme (PIDP) charges are liable to be taxed under the prevailing GST Laws. 4. Whether the interest collected towards delayed payment for Upfront lease premium and Differential lease premium are liable to be taxed under the prevailing GST Laws. 5. Whether the interest for delayed payment of consideration for the points mentioned in Sr.No.01 to 03, as above, are liable to be taxed under the GST Laws. 6. Whether the Penalty for delay in execution of the project and delay in execution of lease deed are liable to be taxed under the prevailing GST Laws. | Advance Ruling No.22/ARA/2023 DATED 20.06.2023 | Click here | 97(e) |
| 221 | Rajadeepam Spinning Mills Pvt Ltd | 1. What is the rate of GST for used/running Wind Turbine Generator (WTG)/ Wind Mill with accessories for sale purpose? 2. What are HSN Code 8 digits of Wind Turbine Generator (WTG)/ Wind Mill? 3. What is the rate of GST for Wind Turbine Generator (WTG)/ Wind Mill installed land? 4. What is the HSN Code 8 digits of Wind Mill installed land? | Advance Ruling No.21/ARA/2023 DATED 20.06.2023 | Click here | 97(a) |
| 220 | Mannarai Common Effluent Treatment Plant Pvt Ltd | 1.Whether the classification of supply of outputs as sale of goods is correct. 2.Whether the classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) under heading 2201 is correct. | Advance Ruling No.20/ARA/2023 DATED 19.06.2023 | Click here | 97(a) |
| 219 | Karaipudur Common Effluent Treatment Plant Pvt Ltd | 1. Whether the classification of supply of outputs as sale of goods is correct. 2. Whether the classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavored (other than drinking water packed in 20 liter bottles) under heading 2201 is correct. | Advance Ruling No.19/ARA/2023 DATED 19.06.2023 | Click here | 97(a) |
| 218 | Tamilnadu Medical Council | Whether GST is applicable on various fees collected by Tamil Nadu Medical Council a Government Authority? | Advance Ruling No.18/ARA/2023 DATED 19.06.2023 | Click here | 97(e) |
| 217 | TN NURSES AND MIDWIVES COUNCIL | Whether GST is applicable on various fees collected by TN Nurses and Midwives Council a Government Authority? | Advance Ruling No.17/ARA/2023 DATED 19.06.2023 | Click here | 97(e) |
| 216 | Harshitha Infra Engineering Pvt Ltd | 1.Whether rendering sub contract work of Solid Waste Management/Land reclamation to Municipal Corporation of Greater Mumbai through the main contractor is exempted from payment of GST in terms of serial number 3 of Notification No.12/2017 dt.28.06.2017 2. If answer to the above is yes, whether that exemption is applicable to all sub contracts which the applicant will undergo in future. | Advance Ruling No.16/ARA/2023 DATED 16.06.2023 | Click here | 97(b) |
| 215 | Sri Nachimaar Engineering Constructions | 1. The GST rate @ 12% or 18%, which rate of tax applicable on composite supply of works contract to Tamil Nadu Urban Habitat Development Board, known formerly as Tamil Nadu Slum Clearance Board works; 2. The GST rate @ 12% or 18%, which rate of tax applicable on composite supply of works contract to Tirunelveli Smart City Limited under the control of Tirunelveli City Municipal Corporation works; 3. Whether they are Government Authority or not? | Advance Ruling No.15/ARA/2023 DATED 15.06.2023 | Click here | 97(e) |
| 214 | Access Healthcare Services Private Ltd | 1. Whether tax paid on input services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to women employees, is eligible to be availed as Input tax credit (ITC)? 2. If eligible, can ITC be availed for services received from the date of introduction of proviso to section 17(5)(b)(iii) of CGST Act,2017 with effect from 1st February 2019. | Advance Ruling No.14/ARA/2023 DATED 15.06.2023 | Click here | 97(d) |
| 213 | The Indian Hume Pipe Company Ltd | 1.Whether the supply of services by the applicant to M/s Tamilnadu Water Supply and Drainage Board is covered by Notification No.15/2021-CT(Rate) dated 18.11.2021 r/w Notification No.22/2021-CT(Rate) dated 31.12.2021; 2. If the supplies as per Question 1 are covered by the said Notification, then what is the a pplicable rate of Tax under Goods and Services Act, 2017 on such supplies; and 3. In case if the supplies as per Question 1 are not covered by the said Notification then what is the applicable rate of tax on such supplies under the Goods and Services Act? | Advance Ruling No.13/ARA/2023 DATED 06.06.2023 | Click here | 97(b) |
| 212 | Luksha Consulting Private Ltd | The team in India will monitor the customer applications running in UK and provide any fix or update required in case of issues. Is GST applicable for monitoring the software application contract outside India? Contract amount will be receivable in UK currency only. Whether IGST is applicable for the above export online monitoring software contract work and if applicable rate of GST | Advance Ruling No.12/ARA/2023 DATED 06.06.2023 | Click here | 97(b) |
| 211 | Vignesh (Guru Traders) | Whether the activity of Bulk Cement sales (purchased from Manufactures directly) Using own Transport will be treated as composite or not. | Advance Ruling No.11/ARA/2023 DATED 06.06.2023 | Click here | 97(a) |
| 210 | Polaris Foundation | 1. Whether the activities undertaken by the applicant in partnership with UNICEF amounts to supply under GST? 2. Whether the said supply is exempted under GST? | Advance Ruling No.10/ARA/2023 DATED 06.06.2023 | Click here | 97(g) |
| 209 | Sri Kalaiselvan SAGO Factory | 1. Availability of GST paid by the applicant at the time of purchase or repairs including spares w.r.t Vehicles – JCB used by the business for movement of goods in its place of business as input tax credit. . | Advance Ruling No.09/ARA/2023 DATED 06.06.2023 | Click here | 97(d) |
| 208 | J.K.Fenner (India) Limited | 1. Whether the GST paid on works contract for carrying out repair of building shall be available for ITC to the extent to which the said expense is not capitalized to the said expense is not capitalised to teh said immovable property. | Advance Ruling No.08/Ara/2023 DATED 06.06.2023 | Click here | 97(d) |
| 207 | Profisolutions Private Limited | 1. Whether the services provided to Head Office will attract GST Liability | Advance Ruling No.07/ARA/2023 DATED 31.03.2023 | Click here | 97(e) |
| 206 | Samco Logistics LLP | 1. Whether the Rental Income to be received by the Applicant from Renting Warehouse to store agricultural Produce is a consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 2.If the above activity is considered as supply of service, then whether the same is classifiable as “loading, unloading, packing, storage or warehousing of agricultural produce, with ‘NIL’ GST Rate under Sl.No.54(e) of SAC 9985 of the Notification-11/2017-C.T(Rate) dated 28th June 2017” 3.GST Rate and SAC Code applicable (if answer to point no.2 is “No”) | Advance Ruling No.06/ARA/2023 DATED 31.03.2023 | Click here | 97(b),(e) |
| 205 | The I.L.E. Co. | 1. Whether supply of scientific and technical instruments, apparatus, equipment to their customer M/s.Mahesh Value Products Pvt. Ltd. is eligible for concessional rate of GST@5% as per the Notification No.45/2017? | Advance Ruling No.05/ARA/2023 DATED 30.03.2023 | Click here | 97(b) |
| 204 | ESVEE Constructions | 1. What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995415) undertaken / to be undertaken to our customer M/s. IIT, Madras (GST :33AAAAI3615G1Z6) BY US WITH EFFECT FROM 01.01.2022 by virtue of amendment to Notification No.11/2017 C.T(Rate) vide Notification No.15/2021 C.T (Rate) dated 18.11.2021? Whether it is 12% or 18%? | Advance Ruling No.04/ARA/2023 DATED 28.03.2023 | Click here | 97(e) |
| 203 | Hosur Coir Foams Private Limited | 1. Applicability of IGST rate on supply of Mattress to Hostel Students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare. 2. Applicability of IGST rate on supply of Mattress to any Hostel of Educational Institutions | Advance Ruling No.03/ARA/2023 DATED 28.03.2023 | Click here | 97(e) |
| 202 | United Planters Association of South India | 1. Whether the applicant is eligible to avail the benefit of Notification No.14/2018 Central Tax dated 26.07.2018 as the non-profit association registered under any law engaged for the welfare of farmers vide serial No.77A, Heading 9995? 2. Whether the doctrine of mutuality as laid down by the Supreme Court in various cases is applicable in our case? 3. It is clear that the Finance Act, 1994 (as amended from time to time) does not abrogate or do away with the doctrine of mutuality. The question that now need to be answered is whether the introductionn of GST abrogates or does away with the doctrine of mutuality as laid down by the Supreme Court in various cases. 4. Is the applicant-association a person distinct from the member or a related person? 5. Is there a transaction between the applicant-association and its members which are covered under Section 7(1), (a), (c) or (d) of the Central Goods and Services Tax Act, 2017? | Advance Ruling No.02/ARA/2023 DATED 27.03.2023 | Click here | 97(b) |
| 201 | K T V HEALTH FOOD PVT LTD | 1. Determination of correct classification of RBD Palmolein used as lamp oil | Advance Ruling No.01/AAR/2023 DATED 27.03.2023 | Click here | 97(a) |
| 200 | MADURAI FAMOUS JIGARTHANDA LLP | 1. Whether the product manufactured as pasteurized milk and milk cream but named “Jigarthanda” can be classified as Jigarthanda under description of goods? 2.Is the goods taxable or exempted? 3.If exempted, HSN of the product and rate of tax on product. 4.If taxable, HSN of the product and rate of tax on product. | TN/38/AAR/2022 DATED 30.11.2022 | Click here | 97(a) |
| 199 | EMS COCOS | Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is ‘NIL’ | TN/37/AAR/2022 DATED 30.11.2022 | Click here | 97(a) |
| 198 | Zuha Leather Private Limited | Whether the activity of tanning, with chemical consumption, carried out by the applicant is coming within the purview of job work chargeable to tax under the item i(e) of the Heading 9988 Manufacturing Services on Physical Inputs (Goods) owned by others and if not what would be the applicable tax rate? | TN/36/AAR/2022 DATED 30.11.2022 | Click here | 97(e) |
| 197 | Royal Coach Builders | 1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods? 2.If it is supply of service, what is the applicable rate of GST and its SAC code? 3.If it is supply of goods, what is the applicable rate of GST and its HSN? | TN/35/AAR/2022 DATED 30.11.2022 | Click here | 97(g) |
| 196 | VGK Property Developers Private Limited. | Whether the units in the Impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 Lakhs, be considered an Residential Apartment, based on its location within the revenue district of Kanchipuram, which is distinct and outside the jurisdiction of the revenue district of Chennai and hence considered as “Non-Metropolitan Cities” in terms of Notification No. 11/2017 – Central Tax (Rate), dated 28.06.2017 r/w Notification 3/2019 CT (Rate). | TN/34/AAR/2022 DATED 31.08.2022 | Click here | 97(b ) |
| 195 | VBC ASSOCIATES | Whether the input tax credit on solar power panels procured and installed is blocked credit under section 17(5) (c ) and (d) of CGST/TNGST Act, 2017. | TN/33/AAR/2022 DATED 31.08.2022 | Click here | 97(d ) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 187 | The Coronation Arts Crafts | 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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 | 97(b) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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(d) |
| 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) |
| 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(b) |
| 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) |
| 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) |
| 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) |
| 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/39/AAR/2020 DATED 18.12.2020 | Click here | 97(b) |
| 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/40/AAR/2020 DATED 18.12.2020 | Click here | 97(b) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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 2017s | 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) |
| 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) |
| 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) |
| 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 | 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) |
| 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) |
| 82 | Smt. Kamalavadani Udayakumars | 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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) |
| 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 | 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) |
| 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) |
| 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) |
| 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) |
| 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 | 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) |
| 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) |
| 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 | Click here | 97(e) |
| 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 | Click here | 97(b) |
| 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 | Click here | 97(a) |
| 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 | Click here | 97(2)(a) |
| 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 | Click here | 97(2)(a) |
| 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 | Click here | 97(2)(a) |
| 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 | Click here | 97(2)(e) |
| 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 | Click here | 97(2)(c) |
| 4 | M/s Veeram Natural products | Classification of Aluminum foil disposable container | 4/AAR /2018 Dated 30.07.2018 | Click here | 97(2)(a) |
| 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 | Click here | 97(2)(e) |
| 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 | Click here | 97(2)(e) |
| 1 | Anabond Ltd. | Classification of polysulphide sealants under GST | 1/AAR/2018 Dated 27.06.2018 | Click here | 97(2)(a) |
| 357 | M/s. V.M. Polymers (Mohan Sujatha) | (i) Whether the products namely the rope handle, vent plug and split top/bottom support, made from plastic which falls under headings 3901 to 3914, fall under HS code classification heading ‘3926’ or ‘8507’? (ii) What is the rate of tax for the above said products under GST enactments? | Advance Ruling No. 16/ARA/2024 dated 24-07-2024 | Section 97(2)(a) |
| 356 | M/s. Mitsubishi Electric India Private Limited. | Rectification of Mistake | Advance Ruling No. 116/AAR/2023-Rectification of Mistake dated 24-07-2024 | |
| 355 | M/s. Panasonic Life Solutions India Private Limited | (i) Whether the transfer of title of goods stored in FTWZ unit to the customers in DTA or multiple transfers within FTWZ followed by subsequent removal from FTWZ unit would get covered under para 8(a) of Schedule-III of the CGST/TNGST Act, 2017 and the rules made thereunder? (ii) If the answer to the above query is no, whether IGST is payable by the applicant on goods stored in FTWZ unit and supplied to the customers in DTA in addition to the customs duty payable (BCD+IGST) byt he customer in DTA on removal of goods from the FTWZ unit in accordance with Section 30 of SEZ Act, 2005 read with Customs Laws? (iii) Irrespective of whethr supply of goods lying the FTWZ unit to DTA customers is covered under Schedule-III of the Act, whether any reversal of ITC of common inputs/input services.Capital goods is required at the hands of the applicant in terms of recent amended Section 17(3) of the Act? | Advance Ruling No. 17/ARA/2024 dated 25-07-2024 | Section 97(2)(d) and (e) |
| 354 | M/s. Murata Electrinics India Private Limited | Whether IGST is payable on sale of goods warehoused in FTWZ premises to customers in India, in relation to customs duty payable i.e BCD+IGST, where goods are sold before clearance for home consumption? | Advance Ruling No. 18/ARA/2024 dated 20-09-2024 | Section 97(2)(g) |
| 353 | M/s. Kailash Vahn Private Limited | (i) Whether applicant can consider the said body building activity as ‘job work’ and regard it as ‘supply of services falling under SAC Code 998881-Motor vehicle and trailer manufacturing services (as per Notification No. 11/2017-CT(Rate) dated 28-06-2017, Sl. No. 535) (ii) If it is reegarded as job work activity, and supply of services, whether the correct applicable rate of GST will be 18% as applicable under Sl.No. 26(ic) or under Sl. No. 26(iv) (iii) Or will the activity of body building carried out on chasis belonging to and suppplied by Principal is to be regarded as ‘Supply of Goods’ falling under 8707-as Bodies (including cabs), for the motor vehicles of heading 8701 to 8705, attracting 28% as per Sl. No. 169 of Schedule-IV of Notification No. 01/2017-CT(Rate) dated 28-06-2017. | Advance Ruling No. 19/ARA/2024 dated 23-09-2024 | Section 97(2)(a), (b) and (c) |
| 352 | M/s. Taminadu Medical Council | Whether GST is applicable on various fees collected by Taminadu Medical council, a Government Authrority? | Advance Ruling No. 20/ARA/2024 dated 27-09-2024 | Section 97(2)(e) |
| 351 | M/s. Tamilnadu Nurses and Midwives Council | Whether GST is applicable on various fees collected by Taminadu Nurses and Midwives Council, a Government Authrority? | Advance Ruling No. 21/ARA/2024 dated 27-09-2024 | Section 97(2)(e) |
| 350 | M/s. Aeon Financial Consulting LLP | (i) Whether leasing (for a period from 6 months to 2 years) constitutes continuous supply of services as per Section 2(33) of CGST Act, 2017? (ii) Whether total contract price is considered as transaction value for computation of GST payable as per Section 18(6) of CGST Act, 2017 at the time of supply of services. The tax invoice is proposed to be raised for every lease rental due (on monthly basis) with corresponding GST collected every month? (iii) On further supply of the aforementioned asset by the lesser, on expiry/termination of lease(and asset henceforth, returned by lessie) whether the transaction value shall be resideual value of the asset? | Advance Ruling No. 22/ARA/2024 dated 25-10-2024 | Section 97(2)(c)(e) |
| 349 | M/s. Sreenivasa Engineering (Prop. Balakrishnan Suresh Kumar) | (i) Whether the applicants are agents of Coimbatore Municipal Corporation as per Section 2(5) of CGST/TNGST Act, 2017 (ii) Whether their activity of transportation of municipal solid waste done by them as a sub-contractor to the main contractor of Coimbatore Municipal Corporation is a function entrusted to a municipality under Article 243W of the Constitution and covered under (f) Public health, sanitation conservancy and Solid waste management and if it is not a service under Notification No. 14/2017-CT dated 28-06-2017, as amended and it will not attract any central/state tax and hence it is outside the scope of levy of GST. | Advance Ruling No. 23/ARA/2024 dated 28-10-2024 | Section 97(2)(c)(e) |
| 348 | M/s. Idya (Prop. M. Sai Sarvesh) | (i) The applicant is using HSN 2202 9920, to confirm which is correct or not correst/ (ii)The applicant are charging @12% tax for the products manufactured from their end. To confirm which is correct or not correct? | Advance Ruling No. 24/ARA/2024 dated 05-11-2024 | Section 97(2)(a)(c) |
| 347 | M/s. ZF Commercial Vehicle Control Systems India Limited | (i) Whether ECU(Clectronic Control Unit) supplied by the applicant is classifiable under HSN 9032 8990 as “Other instruments and apparatus-Others”? (ii) If not classifiable under TSH 9032 8990, what is the relevant HSN classification for ECU? | Advance Ruling No. 25/ARA/2024 dated 05-11-2024 | Section 97(2)(a) |
| 346 | M/s. Haworth India Private Limited | (i) Whether in the facts and circumstances, the activities and transactions would fall under paragraph 8(a) or 8(b) of Schedule-III of the Act and remain non-taxable? (ii) Whether irrespective of the activities and transactions falling under paragraph 8(a) or 8(b) as aforesaid ITC would be available without any reversals since no prescribtion has been notified for the purpose of Explanation (ii) in Section 17(3) of the Act. | Advance Ruling No. 26/ARA/2024 dated 05-12-2024 | Section 97(2)(d)(g) |
| 345 | M/s. Madras Engineering Industries Private Limited | (i) What is the HSN code to be followed and what is the GST rate applicable for ‘Slack Adjusters’ used in Truck and Trailer applications? (ii) Whether the supply of Slack Adjusters used predominantly in the truck and bus applications would be classified under HSN 87169010(18%) applicable for trailers and used in aftermarket? | Advance Ruling No. 27/ARA/2024 dated 05-12-2024 | Section 97(2)(a) |
| 344 | M/s. High Energy Batteries India Limited | Whether the value of Silver supplied free of cost by the Naval formation (in the form of Old batteries) are to be included in the taxable value adopted by the applicant on the batteries manufactured by the applicant and supplied to the Naval formations for the purpose of payment of GST or not? | Advance Ruling No. 28/ARA/2024 dated 06-12-2024 | Section 97(2)(a) |
| 343 | M/s. A2Mac1 India Private Limited | Whether Input tax credit can be claimed on the purchase of motor vehicles in terms of exception provided under Section 17(5)(a) of the Act, 2017 | Advance Ruling No. 29/ARA/2024 dated 06-12-2024 | Section 97(2)(d) |
