Tamil Nadu Advance Rulings
 
 
S.No. Order No, Date & Name of the Applicant Question(s) on which Advance Ruling is sought
99. TN/21/AAR/2020 dt. 24.04.2020: INVENTAA LED Lights Private Limited 1. 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?
98. TN/20/AAR/2020 dt. 24.04.2020: Rajesh Rama Varma 1. Type of Service (Export or domestic)
2. Tax Liability Determination.
3. Admissibility of refund on taxes paid
97. TN/19/AAR/2020 dt. 20.04.2020: A.M. Abdul Rahman Rowther & Co 1. Classification of Goods
2. Applicability of Notification 01/2017 Comp.Cess(Rate)
96. TN/18/AAR/2020 dt. 20.04.2020: 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 (a).such building consist of more than one residential unit
95. TN/17/AAR/2020 dated 20.04.2020: Global Textile Alliance India Pvt Ltd 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.
94. TN/16/AAR/2020 dt. 20.04.2020: Kavi Cut Tobacco 1. Classification of Goods 2. Applicability of Notification 01/2017 Comp.Cess(Rate)
93. TN/15/AAR/2020 dt. 20.04.2020: Heavy Vehicles Factory 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
92. TN/14/AAR/2020 dt. 20.04.2020: 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.
91. TN/13/AAR/2020 dt. 27.02.2020: Venbakkam Commandur Janardhanan 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?
90. TN/12/AAR/2020 dated 27.02.2020: Namakkal 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 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?
89. TN/11/AAR/2020 dt. 27.02.2020: 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?
88. TN/10/AAR/2020 dt. 27.02.2020: The Tiruchengode 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 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?
87. TN/09/AAR/2020 dt. 25.02.2020: 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?”
86. TN/08/AAR/2020 dated 25.02.2020: 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’)
85. TN/07/AAR/2020 dt 31.01.2020: 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?
84. TN/06/AAR/2020 dt 31.01.2020: Electroplating And Metal Finishers 1. Rate of Tax on GST for Platting.
2. SAC Number for Platting
83. TN/05/AAR/2020 dt 31.01.2020: 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?
82. TN/04/AAR/2020 dt 31.01.2020: 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%?
81. TN/03/AAR/2020 dt 31.01.2020: 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.
80. TN/02/AAR/2020 dt 31.01.2020: Smt. Kamalavadani Udayakumar Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out?
79. TN/01/AAR/2020 dt 31.01.2020: 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?
78. TN/53/AAR/2019 dt. 25.11.2019: RB Shah Enterprises India Private Limited What is the applicable rate of GST for the mentioned service provided for a whole sum price
77. TN/52/AAR/2019 dt. 25.11.2019: 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?
76. TN/51/AAR/2019 dt. 25.11.2019: 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?
75. TN/50/AAR/2019 dt. 25.11.2019: 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
74. TN/49/AAR/2019 dt. 22.10.2019: 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)
73. TN/48/AAR/2019 dt. 17.10.2019: 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 product 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?
72. TN/47/AAR/2019 dt. 16.10.2019: 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
71. TN/46/AAR/2019 dt. 26.09.2019: 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
70. TN/45/AAR/2019 dt. 26.09.2019: 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
69. TN/44/AAR/2019 dt. 26.09.2019: 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
68. TN/43/AAR/2019 dt. 26.09.2019: Shri. Krishnaiahsetty Murali Classification for the supply of “Tamarind Fruit (undried)”
67. TN/42/AAR/2019 dt. 23.09.2019: 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?"
66. TN/41/AAR/2019 dt. 23.09.2019: Rich Dairy Products (India) Pvt Ltd Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?
65. TN/40/AAR/2019 dt. 28.08.2019: 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?
64. TN/39/AAR/2019 dt. 27.08.2019: Shri. Madhukant Shah Vishal Classification for the supply of “Dried Coconut (Shelled & Peeled)”
63. TN/38/AAR/2019 dt. 27.08.2019: 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?”
62. TN/37/AAR/2019 dt. 27.08.2019: A.M. Abdul Rahman Rowther & Co 1. Classification of Goods
2. Application of Notification 01/2017- Comp.Cess(Rate)
61. TN/36/AAR/2019 dt. 26.07.2019: Thirumangalam Sengodan Kumarasamy 1. What is the rate of GST applicable for transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department and apart from selling the goods as per contract entered with Department of Integrated child Development Services (ICDS), Government of Tamil Nadu?
2. Whether the transport service provided by us will come under Goods transport Agency service or not?
3. Whether supply of goods and transportation charge provided to an unregistered person, in this situation whether GST is applicable or not? If applicable, what is the Rate of GST for Transportation charges for using the vehicles owned by the suppliers?
4. If the supplier supplies the goods at the delivery point of the buyers and supplier raises invoice for the value of goods and transport charges separately as per the single contract/purchase Order entered with the buyer. In such case whether this transaction will fall under the category of composite supply as per section 8 of the CGST Act?
60. TN/35/AAR/2019 dt. 26.07.2019: Chennai Port Trust Whether the amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered by the applicant before 01.07.2017 are liable to GST?
59. TN/34/AAR/2019 dt. 26.07.2019: Chinnakani Arumuga selvaraja Classification of ‘Cattle Feed in Cake Form’
58. TN/33/AAR/2019 dt. 26.07.2019: Ramu Chettiar Srinivasan Classification of ‘Cattle Feed in Cake Form’.
57. TN/32/AAR/2019 dt. 25.07.2019: 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?
56. TN/31/AAR/2019 dt. 25.07.2019: Chennai Port Trust 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), such conditions stipulated in sub sections (2) to (4) of section 16, 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?
55. TN/30/AAR/2019 dt. 25.07.2019: Prism Fluids LLP 1. What is the rate of tax on “Oil Lubrication Systems’ ?
2. What is the HSN code
54. TN/29/AAR/2019 dt. 25.07.2019: S.P. Jeyapragasam (HUF) Applicable GST rate on the mixture of flour, pulses, grams, and cereals requested?
53. TN/28/AAR/2019 dt. 25.07.2019: 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.
52. TN/27/AAR/2019 dt. 24.06.2019: M/s. Specsmakers Opticians Private Limited The value to be adopted in respect of transfer to branches located outside the state.
51. TN/26/AAR/2019 dt. 21.06.2019: 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?
50. TN/25/AAR/2019 dt. 21.06.2019: 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?
49. TN/24/AAR/2019 dt. 21.06.2019: K.Suresh Advance Ruling is required as to classification of wet wipes and rate of tax on the sales (supply) of the same
48. TN/23/AAR/2019 dt. 22.05.2019: 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).
47. TN/22/AAR/2019 dt. 22.05.2019: 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.
46. TN/21/AAR/2019 dt. 21.05.2019: Tamil Nadu Edible Oils Private 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.
APPLICATION WITHDRAWN
45. TN/20/AAR/2019 dt. 21.05.2019: 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)
APPLICATION WITHDRAWN
44. TN/19/AAR/2019 dt. 21.05.2019: Venkatasamy Jagannathan Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands?
43. TN/18/AAR/2019 dt. 16.04.2019: 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
(i) IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 or not?
(ii) 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?
42. TN/17/AAR/2019 dt. 16.04.2019: 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?
41. TN/16/AAR/2019 dt. 15.04.2019: Daimler Financial Services India Private 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?
40. TN/15/AAR/2019 dt. 15.04.2019: V. V. Enterprises Private Limited 1. 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%.
2. 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%.
3. 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%.
39. No.14/AAR/2019 dt. 22.03.2019: 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 ?
38. No.13/AAR/2019 dt. 22.03.2019: Dagger Die Cutting (India) Private Limited Whether to charge IGST or SGST/CGST on the sales made by the Applicant?
37. No.12/AAR/ 2019 dt. 22.03.2019: Malli Ramalingam Mothilal (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?
36. TN/11/AAR/2019 dt. 27.02.2019: Texmo Industries Whether it is admissible to take ITC in respect of an input (invoice) at any time within the limitation prescribed under Section 16(4)
35. TN/10/AAR/2019 dt. 27.02.2019: Value Max Polyplast Clarification on classification of plastic Seedling Trays and applicable rate of tax
34. TN/09/AAR/2019 dt. 22.01.2019: Rajiv Gandhi Centre for aquaculture 1. Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws?
2. If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24?
3. If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration
4. If registration is required to be made, what are the tax rates applicable to the transactions of RGCA?
5. Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn't having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST?
33. TN/08/AAR/2019 dt. 22.01.2019: 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?
32. TN/07/AAR/2019 dt. 22.01.2019: Subramani Sumathi The category of product Vadam/Papad made-up of Maida falls under the classification of 1905.
31. TN/06/AAR/2019 dt. 22.01.2019: Dream Runners Foundation 1. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST ?
2. 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?
3. 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?
4. 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?
30. TN/05/AAR/2019 dt. 22.01.2019: 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.
29. TN/04/AAR/2019 dt. 22.01.2019: 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
28. TN/03/AAR/2019 dt. 21.01.2019: 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?
27. TN/02/AAR/2019 dt. 21.01.2019: 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
26. TN/01/AAR/2019 dt. 21.01.2019: 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)
25. TN/25/AAR/2018 dt. 31.12.2018: 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?
24. TN/24/AAR/2018 dt. 31.12.2018: 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
23. TN/23/AAR/2018 dt. 31.12.2018: The Bank of Nova Scotia 1. 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?
22. TN/22/AAR/2018 dt. 28.11.2018: Dr. Amin Controllers Private Limited Whether Notification No.I2/2017 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)
21. TN/21/AAR/2018 dt. 28.11.2018: Tamil Nadu Water Investment Company Limited Whether Sl.No.3 of Notification No.I2/20I7- Central Tax(Rate) dated 28th June 2017 is applicable for the services rendered byTamil Nadu Water Investment Corporation to Chennai Metro Supply and Sewerage Board.
20. TN/20/AAR/2018 dt. 28.11.2018: Senthilkumar Thilagavathy IM/s. JVS Tex Classification of bags made of Non-woven fabrics of Polypropylene/ IOO% Cotton (Grey Fabrics)used for packing of goods, commonly called as'Stick bags/Wedding Gift Bags/ Reusable Shopping Bags/ Draw-String Gift Bags/ Garment Bags, etc and its rate of tax payable under the GST Acts
19. TN/19/AAR/2018 dt. 28.11.2018: Balu Ramamoorthy Sekar Proprietor of M/s Savani Screens The applicable HSN code and Rate of Tax for Non-Woven Bags and Cotton Bags
18. TN/18/AAR/2018 dt. 29-10-2018: 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?
17. TN/17/AAR/2018 dt. 29.10.2018: 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?
16. TN/16/AAR/2018 dt. 27.09.2018: Saro Enterprises Clarification on classification and taxability of Agricultural Seedling Tray under GST
15. TN/15/AAR/2018 dt. 27.09.2018: Jeena Exports What is the applicable GST rate for Coir Pith
14. TN/14/AAR/2018 dt. 27.09.2018: 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?
13. TN/13/AAR/2018 dt. 27.09.2018: 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.
12. TN/12/AAR/2018 dt. 27.09.2018: 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%.
11. TN/11/AAR/2018 dt. 27.09.2018: 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).
10. TN/10/AAR/2018 dt. 27.09.2018: 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?
9. TN/06/AAR/2018  dt. 30.08.2018: Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam Applicability of exemption notified in 11/2017Central Tax (Rate) dt.28.06.2017?
8. TN/09/AAR/2018  dt. 30.08.2018: Goodwill Industrial Canteen Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients.
7. TN/08/AAR/2018  dt. 30.08.2018: C.P.R. Mill Classification of ‘Cattle Feed in Cake Form’ and exemption if any
6. TN/07/AAR/2018  dt. 30.08.2018: 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 under SI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%?
5. TN/05/AAR/2018  dt. 30.08.2018: Amalgamations Valeo Clutch Private Limited Whether amortization of value of free tools/dies received form customer to be included for valuation of goods or not?
4. TN/04/AAR/2018  dt. 30.07.2018: Veeram Natural Products Classification of Aluminum foil disposable container
3. TN/03/AAR/2018  dt. 30.07.2018: Dr. Dathu Rao Memorial Charitable Trust Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category?
2. TN/02/AAR/2018  dt. 27.06.2018: Fichtner Consulting Engineers (I) Pvt Ltd Determination of liability of tax for inter-state supply and the charge of GST (IGST or CGST & SGST); i.e. 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 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.
1. TN/01/AAR/2018  dt. 27.06.2018: Anabond Limited Classification of Polysulphide Sealant
 
     
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