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Appellate Authority for Advance Ruling

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Name Description Date Download
Tvl. Kothari Sugars And Chemicals Limited We uphold the decision of the Authority for Advance Ruling of Tamil Nadu, vide AAR No.20/AAR/2022 dated 31.05.2022 and reject the subject appeal. 05/05/2023 pdf
Tvl. Coral Manufacturing Works India Pvt. Ltd (i) The appellant would be eligible for input tax credit proportionate to the extent of structural support erected in relation to overhead crane alone as discussed in paras 7.10 and 7.11 above subject to fulfillment of conditions stipulated in section 17(5)(c) and (d) of the CGST Act,2017 and explanation thereunder. (ii) However, they are not eligible for input tax credit as per section 17(5)(c) and (d) of the CGST Act,2017 relating to construction of other civil structure like side walls, roof of the Integrated factory building. 17/04/2023 pdf
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 pdf
Tvl Tamil Nadu Skill Development Corporation The Appeal is Dismissed as there is no reason to interfere with the original Ruling. 23/03/2022 pdf
Tvl Rasi Nutri Foods The appeal is permitted to be withdrawn and no ruling is extended 09/03/2022 pdf
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 pdf
PSK Engineering Construction and Co Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 23/02/2022 pdf
GRB DAIRY FOODS PVT LTD Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 23/02/2022 pdf
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 pdf
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 pdf
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 pdf
Inox Air Products The ruling of the lower authority is upheld. 02/12/2021 pdf
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 pdf
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 pdf
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 pdf
VALLALAR BOREWELLS Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 30/06/2021 pdf
BRITAANIA INDUSTRIES LIMITED Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 30/06/2021 pdf
ARAVIND DRILLERS Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 30/06/2021 pdf
SI AIR SPRINGS PRIVATE LIMITED Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 29/06/2021 pdf
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 pdf
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