“Clarification on Rate of tax and HSN code for Nonwoven Rice Bags” The Applicant manufactures sacks and bags of Nonwoven fabrics. They purchase nonwoven fabric rolls and convert the same into sheets by cutting and printing and then stitch into Bags. Such Nonwoven fabric bags are mainly used for packing Rice and food products. They… Read More »
The Applicant has stated that Coir pith is a by-product of the coir fibre processing industry. In the process of extraction of coir fibre from husk, generally about one-third of the husk is processed into as coir fibre, whereas two-thirds of the husk is generated as coir pith. What is the applicable GST rate for Coir… Read More »
Clarification on classification and taxability of Agricultural Seedling Tray under GST Held The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 82or as Hand tools. Accordingly, the subject goods… Read More »
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. Held The applicant is eligible to take credit of the CGST & SGST charged by M/s. Catalyst Consulting Chennai in… Read More »
AUTHORITY FOR ADVANCE RULINGS, TAMIL NADU Dr. Dathu Rao Memorial Charitable Trust, In re MS. MANASA GANGOTRI KATA AND THIRU S.VIJAYAKUMAR, MEMBER ORDER NO. 3/AAR/2018 JULY 30, 2018 RULING 1. Dr. Dathu Rao Memorial Charitable Trust, “PATHWAY” E-76/1, 12th West street, Kamaraj Nagar, Thiruvanmiyur, Chennai 600041 (hereinafter called the Applicant or the Trust) is a registered society registered under the Tamil… Read More »