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Appellate Authority for Advance Ruling

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Name Description Date Download
Tvl. Arthanarisamy Senthil Maharaj AR Appeal No. 04-2024 AAAR dated 21.08.2024 - Order No. AAAR-9-2024 - The ruling pronounced by the AAR in Advance Ruling No. 07-ARA-2024 dated 30.04.2024 is upheld and accordingly, the appeal filed by the appellant is dismissed. 21/08/2024 pdf
Tvl.Faiveley Transport Rail Technologies India Private Limited The ruling pronounced by the AAR in Advance Ruling No. 125/AAR/2023 dated 20.12.2023 stands modified to the extent the car lease amount recovered in actual terms. 10/07/2024 pdf
Tvl TAMILNADU GENERATION AND DISTRIBUTION CORPORATION LIMITED The Application for Advance Ruling filed by appellant, vide Application Sl.No.05/2023/ARA received on 14.03.2023, is not admitted under Section 98(2) of the CGST/TNGST Act, 2017, in so far as it relates to the taxability of services as discussed in paras 5.6.1 and 5.6.3 of the Advance Ruling No.122/AAR/2023 dated 19.12.2023 passed by the AAR, and the impugned ruling is modified to that extent. 06/06/2024 pdf
Tvl FLOAT GLASS CENTRE Determination of correct classification of clear Float Glass 26/03/2024 pdf
Lion Seat Cushion Order The Advance Ruling No.105/AAR/2023  dated:05.09.2023  passed by the Authority for Advance Ruling in the case of the appellant  is modified to the extent of the CTH of the goods 'motor cycle and scooter seat 02/02/2024 pdf
Arun Cooling Home The appeal filed by the Appellant, M/s.Arun cooling home was dismissed on the grounds of time limitation without going into the merits of the case. 22/01/2024 pdf
Mannarai Common Effluent treatment plant private limited "1. Whether the classification of the supply of outputs as sale of goods is correct? 2. Whether classification of water sold as “Water including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter not flavoured (Other than drinking water packed in 20 litre bottles) under Heading 2201 is correct 20/12/2023 pdf
Haworth India Private Limited "1. In the facts and circumstances of the case, whether the transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ would result in bonded warehouse transaction covered under Schedule III of the CGST Act, 2017 r/w CGST Amendment Act, 2018? 2. Whether the Integrated Tax (IGST) Circular No. 3/1/2018 dated 25.05.2018 is applicable to the present factual situation 20/12/2023 pdf
Tamil Nadu Medical Council Whether GST is applicable on various fees collected by Tamil Nadu Medical Council a Government Authority 09/12/2023 pdf
Tamil Nadu Nurses and Midwives Council 09122023 Whether GST is applicable on various fees collected by Tamil Nadu Nurses and Midwives Council a Government Authority 09.12.2023 09/12/2023 pdf
VBC Associates We uphold the decision of the Authority for Advance Ruling of Tamil Nadu, vide AAR Order No.33/AAR/2022 dated:31.08.2022 and reject the subject appeal. 13/10/2023 pdf
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
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