Tamil Nadu Authority of Advance Ruling 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 Download Click here
Tamil Nadu Authority of Advance Ruling 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… Read More »
Tamil Nadu Authority of Advance Ruling 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 Download Click here
Tamil Nadu Authority of Advance Ruling 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 Download Click here
Tamil Nadu Authority of Advance Ruling 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,… Read More »
Tamil Nadu Authority of Advance Ruling 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… Read More »
GST AAR Tamilnadu In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) Order No. AAAR/02/2019 (AR) Date of Judgement/Order : 18/03/2019 At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for… Read More »
Issue : The Applicant states that they enter into two separate agreements with the buyer, for sale of undivided share of land and another for construction, though they are both intrinsically connected with each other. In the opinion of the Applicant, even in this case the valuation should be in terms of Para 2 of… Read More »
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? 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… Read More »
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… Read More »