Appellate Authority for Advance Ruling

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Name Description Date Download
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
ARAVIND DRILLERS Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 30/06/2021 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
SI AIR SPRINGS PRIVATE LIMITED Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 29/06/2021 pdf
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 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
Kalis Sparkling Water Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 10/03/2021 pdf
ICU Medical India LLP The Ruling pronounced by the Advance Ruling Authority is modified to the extent that GST is leviable on the reimbursement amount, being advance payment made by the holding company towards the cost incurred for the provision of Software Services supplied by the appellant, as per the Time of Supply provided under Section 13 of CGST/TNGST Act 2017 and applicable rate is that applicable to the supply of Software Services made by them. 10/03/2021 pdf
Erode Infrastructures Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 05/03/2021 pdf
Padmavathi Hospitality & Facilities Management Service Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 05/03/2021 pdf
Sumeet Facilities Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 05/03/2021 pdf
HYT SAM INDIA_JV Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 04/03/2021 pdf
Chennai Metro Rail Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 04/03/2021 pdf
Macro Media Digital Imaging Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 12/02/2021 pdf
S A Safiullah And Co The Appellate Authority ruled that the product of the appellant 'Nizam Pakku' classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.(Ms) No.62 dated 29.06.2017 as amended 12/02/2021 pdf
Tiruppur 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. 12/01/2021 pdf
Shapoorji Pallonji and Company Private Limited The Appellate Authority has ruled as follows: 1.With regard to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling is issued under Section 101 of the CGST TNGST Act 2017 because of the difference of opinion between both the Members. 2. On the issue of eligibility of Transitional Credit, we hold that the same is not under the purview of the Advance Ruling 12/01/2021 pdf
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