Appellate Advance Ruling - Appellate Authority for Advance Ruling

Appellate Authority for Advance Ruling

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Name	Description	Date
Tvl. SOM VCL (JV)	1. Whether the execution of works contract services at Kundankulam Nuclear Power Project would be covered S.No vi (or) vii of Notification No.24/2017 dted 21.09.2017 attracting GST @ 12% or 18% ; and 2. The assessee had already charged GST @12% on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should they pay the differential tax through debit note under GSTR 1?	15/11/2022
Tvl Tamil Nadu Skill Development Corporation	The Appeal is Dismissed as there is no reason to interfere with the original Ruling.	23/03/2022
Tvl Rasi Nutri Foods	The appeal is permitted to be withdrawn and no ruling is extended	09/03/2022
Tvl SHV Energy Private Limited	1. In respect of Q.No.1, the subject appeal is disposed as there is no reason to interfere with the Order of Advance Ruling Authority 2. In respect of Q.No.2 and 3, as there is difference of opinion between the members, no ruling is offered as per Section 101(3) of the CGST/TNGST Act 2017.	07/03/2022
PSK Engineering Construction and Co	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	23/02/2022
GRB DAIRY FOODS PVT LTD	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	23/02/2022
Healersark_Resources Private Limited	1. The supply envisaged in the agreement entered with AMSL is a composite supply with 'Provision of Accommodation SAC-9963' as Principal Supply. 2. The exemption at Sl.No.14 of Notification No.12/2017 -CT(rate) dated 28.06.2017 is applicable to the case in hand	11/02/2022
Krishna Bhavan Foods and Sweets	Appellate Tribunal does not find any reason to interfere with the order of Tamil Nadu Advance Ruling Authority in the matter.	13/01/2022
Navbharat Imports	Appellate Tribunal ordered that toys consist of electronic components irrespective of usages they would attract IGST @ 18% as per Sr. No. 440 of Schedule-III of the rate notification. The subject appeal dismissed accordingly.	13/01/2022
Inox Air Products	The ruling of the lower authority is upheld.	02/12/2021
Erode City Municipal Corporation	TN/AAAR/20/2021(AR) DATED 01.12.2021 i.In respect of Q.No. 1, Sl. No. 5-B (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243 W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate). ii. In respect of Q.No. 2, the transaction between the corporation and the contractor as listed in Sl.No. 1. to 9 and 13, except at SI.No. 5A-Charges for TV advt. in Bus Stand; 5C-Flower shop in bus stand in open space & Sl.No.7 Bunk Stalls' of the said question, in the factual matrix presented, it is held to be an activity/transaction in relation to the activity/transaction undertaken by the appellant engaged as Public Authority and the same are covered under Notification No. 14/2017-C.T.(RATE) as amended. iii. In respect of Q.No. 2, Sl.NO. 5A-Charges for TV advt. in Bus Stand; 5C-Flower Shop in bus stand in open space & Sl. No. 7 -Bunk Stall' of the said question, the same is covered under Sl.No. 7 of Notification No. 12/2017-CT (Rate) as well as charging of tax on RCM basis under Sl.No. 5 of Notfn No. 13/2017-CT (Rate) subject to fulfillment of the conditions therein is available to appellant. iv. In respect of supply of services of allowing road cutting, and the subsequent track renting, the situation being factual in as much gas the road cutting is followed by laying of cables by telephone companies for which track rent is collected, the supply would be a Composite Supply extended to this particular activity not extended to all types of road cutting activities.	01/12/2021
UNIQUE AQUA SYSTEMS	The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of CGST/TNGST Act 2017 because of the difference of opinion between the members	13/10/2021
NEW TIRUPUR AREA DEVELOPMENT CORPORATION LIMITED	1.The reference made by the AAR on the divergent views as well as the ruling sought by the appellant, is answered as aflirmative with regard to exemption available to the supply of potable water made by the appellant under notfn. No.2/2O17-CT (R) ibid. 2. The subject appeal is disposed of as all the questions raised by the appellant are answered as per AAR's ruling.	30/06/2021
VALLALAR BOREWELLS	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	30/06/2021
BRITAANIA INDUSTRIES LIMITED	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	30/06/2021
ARAVIND DRILLERS	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	30/06/2021
SI AIR SPRINGS PRIVATE LIMITED	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	29/06/2021
Kalyan Jewellers India Limited	The Order of the Advance Ruling Authority is modified to the extent that the time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods	30/03/2021
Tamilnadu Generation and Distribution Corporation Limited	Advance Ruling Pronounced by AAR upheld, except in the case of GST leviability on the supply of manpower when the employees are in the roll of TANTRANSCO for which reimbursement is paid to TANGEDCO.	30/03/2021
Kalis Sparkling Water Private Limited	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	10/03/2021

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