Tag Archives: tamilnadu

Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST.

By | June 20, 2026
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Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST. Issue Whether the supply of food and beverages procured from third-party kitchens and delivered to corporate clients for their staff canteens constitutes a “Supply of Service” or a mere aggregator/trading activity. Whether such… Read More »

Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC.

By | June 20, 2026
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Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Issue Whether the two different models of food supply by an outdoor caterer—(i)… Read More »

Viscous Fan Drive Assemblies qualify as fluid couplings under Heading 8483 rather than general automotive parts, reducing the applicable GST rate from 28% to 18%.

By | June 19, 2026
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Viscous Fan Drive Assemblies qualify as fluid couplings under Heading 8483 rather than general automotive parts, reducing the applicable GST rate from 28% to 18%. Issue Whether a Fan Drive Assembly designed for engine cooling in commercial and utility vehicles is classifiable as a fluid coupling under Heading 8483 or as a motor vehicle part… Read More »

PPA for rooftop solar constitutes a pure supply of exempt electricity, absolving the asset owner from construction tax or local GST registration.

By | June 19, 2026
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PPA for rooftop solar constitutes a pure supply of exempt electricity, absolving the asset owner from construction tax or local GST registration. Issue Whether the construction and operation of a rooftop solar plant on a client’s premises under a Power Purchase Agreement (PPA) triggers a separate GST liability for construction services, and whether an out-of-state… Read More »

Input Tax Credit on Fire Fighting and Public Health Engineering Systems Embedded in Buildings Is Blocked Under Section 17(5)(c)

By | June 18, 2026
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Input Tax Credit on Fire Fighting and Public Health Engineering Systems Embedded in Buildings Is Blocked Under Section 17(5)(c) Issue Whether Input Tax Credit (ITC) is available on a composite works contract for the design, supply, and installation of a Fire Fighting System (FFS) and a Public Health Engineering (PHE) system in a newly constructed… Read More »

Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST

By | June 16, 2026
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Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Issue Whether an online platform connecting vehicle owners/transporters with customers for goods transportation qualifies as an “Electronic Commerce Operator” (ECO) under Section 2(45) or a… Read More »

Documents to be carried when E-Way Bill expires : Tamil Nadu Govt Notification

By | April 3, 2019
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Commissioner of State Tax, Tamil Nadu vide notification No. 3/2019-TNGST/CST on April 2, 2019 has notified that additional documents that need to be carried by the person-in-charge of the conveyance transporting goods, in case the e-way bill generated in respect of goods brought from other States into State of Tamil Nadu through multi-modal transport, expires.… Read More »