Category Archives: GST Judgments Tamilnadu AAR

No GST on medicines supplied to in-patients through pharmacy: Tamil Nadu AAR

By | March 14, 2020

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

EPC Contract for ISRO Satellite Launch Vehicle is Works Contract , GST at applicable rate : Tamil Nadu AAR

By | March 12, 2020

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 »

NO GST on medicines, consumables & implants used in course of providing health care services :Tamil Nadu Authority of Advance Ruling

By | March 12, 2020

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 »

Carry bags/re-usable shopping bags made of cotton falls under HSN 4202 : AAR

By | May 19, 2019

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 »

Valuation for GST if Separate Agreement with buyer for Land & Construction : AAR Clarify

By | March 20, 2019

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 »

Supplier of Taxable & Exempt supplies requires GST registration if total turnover exceeds threshold limit : AAR

By | March 19, 2019

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 »

GST Rates on supply of food and beverages in canteens : TAMIL NADU AAR

By | October 22, 2018

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 »