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Appellate Authority for Advance Ruling

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Name Description Date Download
Tvl. Mannarai Common Effluent Treatment Plant Private Limited Advance Ruling (Remanded Order) No 20/ARA/2023 dated 27.06.2024 - In the proposed modus of purchase of 'Raw effluent', treating it on own account, and the supply of output at market rates, the classification of supply of output as 'sale of goods' is correct, as discussed in para 11.4 of this order. 2. The classification of Water recovered, which is 'de-mineralized water' for Industrial use, is under CTH 2201 as Waters described under S.No.24 of Schedule - III of notification No. 01/2017-C.T.(Rate) dated 28.06.2017. 27/06/2024 pdf
Tvl.Metropolitan Transport Corporation Advance Ruling No 12/ARA/2024 dated 25.06.2024 - Yes, the collection of increased rents for the past period shall be treated as "supply" under the CGST / TNGST Acts, 2017 2. Yes, the entire increased rent amount of Rs.16042203/-, as submitted by the applicant for the period from 01.09.2005 to 31.08.2022, shall be liable to GST, under the CGST / TNGST Acts 2017 25/06/2024 pdf
Tvl. Tamil Nadu Generation & Distribution Corporation Limited Advance Ruling No. 11/ARA/2024, Dated 20.06.2024 1. The value of 'Deposit Contribution Works' to be adopted by the applicant on 'Self Execution Schemes' shall be the amount charged and received by the applicant in relation to the said service. 2. Yes, The value to be adopted by the applicant for 'Deposit Contribution Works' under the 'Self Execution Schemes' shall be restricted to "Establishment and Supervision charges" and "Other charges" if charged and received from the recipient of service. 20/06/2024 pdf
Tvl. Prime Expat Infra Private Limited Advance Ruling No. 09/ARA/2024 Dated 30.05.2024 - The sub item "da" of item "v" mentioned in item "ie" of SL No 3 of Notification No. 1l/2017-Central Tax {Rate) dated 28.06.2017 as amended is applicable to the applicant and the rates as mentioned against the said item 'ie' which is 12% (CGST 6% + SGST 6%) shall be applicable to the applicant , in respect of supply of construction services of residential flats qualifying the scheme mentioned in sub item "da" of item "v". Further in case of supply of services involving transfer of land or undivided share of land the value of supply shall be reduced by one third making the effective rate 8%{CGST 4% + SGST 4%). 30/05/2024 pdf
Tvl. United India Insurance Company Limited Advance Ruling No. 08/ARA/2024 Dated 30.05.2024 - insurance services provided by the Applicant is exempted from GST under the Serial Number 40 of the Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017 30/05/2024 pdf
Tvl. Access Healthcare Services Private Limited Advance Ruling No 10/ARA/2024 dated 30.05.2024 - The applicant is eligible to avail the input tax credit on contract staffing services under section 16(1) of GST Act,2017 subject to the fulfilment of conditions specified under the said section, as discussed in para 10 above. 30/05/2024 page
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
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