Advance Ruling GST

Name Description Date Download
Tvl. Devendran Coal International Pvt Ltd 1. Whether we are liable to discharge tax liability at 18% on coal handling and distribution charges collected in respect of supply of coal handling and distribution services rendered as per a work order issued by the customer subsequent to his coal (only) order Or Can we club the aforementioned coal handling and distribution service ordered by customer separately and subsequently with 'supply of coal' to understand that as a composite supply of coal and pay GST at 5%? 31/03/2022 pdf
Tvl Sivanthi Joe Coirs 1. Whether an EOU can follow the procedure prescribed in "Explanation to Rule 96(10) of CGST Rules, 2017" vide Notification 16/2020 - Central Tax dt.23rd March 2020 and effective from 23.10.2017 of paying IGST/compensation Cess on import of goods? 2.if answer to the above question is affirmative, then whether the applicant can continue to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017 read with Section 16(3) of IGST Act, 2017? 3.Whether it is compulsory for an EOU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification NO.48/2017 - Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017? 4. Whether it is compulsory for an EOU to apply in FORM RFD-01 and get refund under Rule 89(4) vide Notification No.75/2017 Dated.29-12-2017 applicable w.e.f. 23.10.2017 read with Section 16(3) of IGST Act, 2017? 31/03/2022 pdf
Best Money Gold Jewellery Limited In case the applicant has purchased used/second hand gold jewellery or ornaments from persons who are not registered under GST and that at the time of sale of such goods there is no change in the form/nature of such goods and ITC will also not be availed on such purchase, if so the case, whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017? 31/03/2022 pdf
Freeze Tech Innovations 1. We need to know the Tax percentage of PSA Medical Oxygen generation plant. 2. We need to know th HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly. 3.We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant. 31/03/2022 pdf
Tvl Sundaram Finance Limited Whether the portion of the certain additional services viz., payment of road tax/registration fees, insurance premium, etc., rendered by the applicant in the course of its Leasing of the vehicle/s to the Lessee falls under the category of 'services of a pure agent'? Or Whether the recovery of Motor Vehicle Registration fee, Motor Vehicle life Tax & RTO charges etc., by the applicant from the lessee for the registration of the vehicles in the name of the lessee forms part of the value of supply or the applicant is acting as a pure agent for this purpose and so the above charges do not form part of the taxable supply? 31/03/2022 pdf
Tvl Coral Manufacturing Works India Pvt Ltd Whether input tax credit of GST is admissible for supply of the following goods & services:- (a) steel, cement and other consumables (Annexure attached) to the extent of their actual usage in the execution of the works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory building with Gantry Beam, which in turn used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated; (b) structures, Pre cast, reinforced concrete beams, poles etc.,m (purchased as it is) which are used as supports to mount and operate the crane over 10 metres from ground, as shown in the pictures attached; and (c) Other capital goods, like rails which are fixed over the concrete arms for smooth travel of the over-head crane. 31/03/2022 pdf
SOM VCL_JV 1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No. vi (or) vii of Notification No.24/2017 dated.21.09.2017 attracting GST @ 12% or 18% 2. The Assessee has already charted 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 we pay the differential tax through debit note under GSTR 1? 22/03/2022 pdf
Vaighai Agro Products Limited 1. Whether GST rate applicable for Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake is 5% (CGST-2.50% ; SGST- 2.50%) as per Sl.No.26(f) and (g) of Notification No.11/2017-CT (Rate) dated.28.06.2017 read with Notification No.31/2017 - CT (Rate) dated.13.10.2017. 2. Whether GSTt rate applicable for job work service in relation to manufacture of Rice Bran oil and De-oiled rice in 5% (CGST-2.50% ; SGST- 2.50%) as per Sl.No.26(f) and (g) of Notification No.11/2017-CT (Rate) dated.28.06.2017 read with Notification No.31/2017 - CT (Rate) dated.13.10.2017. 22/03/2022 pdf
Lagom Labs Private Limited Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification? 28/02/2022 pdf
SPACELANCE OFFICE SOLUTIONS PRIVATE LIMITED Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”? 28/02/2022 pdf
A Nirmala What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notifications No.4/2018? 28/02/2022 pdf
South Indian Federation of Fishermen Societies 1. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902 28/02/2022 pdf
Tvl PSK_Engineering Construction and Co 1. what is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai. 2. Whether the entry in Sl.No.3 item (vi) of the Notification No.11/2017- Central Tax (Rate) dated.28.06.2017 as amended is applicable to the appellant in instant case. 23/02/2022 pdf
WEG Industries India Private Limited 1. Whether the relaxations provided vide the notification of 35/2020 – Central tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017. 2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 – Central tax Dated April 3, 2020 31/01/2022 pdf
Ms ROTARY DISTRICT 3231 (i) Whether Registration is required? (ii) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of a goods or services (iii) Determination of tax liability 31/01/2022 pdf
NEW PANDIAN TRAVELS PRIVATE LIMITED Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIR (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017? 2. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) registered as public vehicle with RTO to transport passengers, provided to their different customers on lease or rental or hire will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(B) of Central Goods and Service Tax Act, 2017. 3. Whether the supply of services by way of Renting or Leasing or Hiring Motor Vehicles to SEZ to transport the employees of the customers without payment of IGST under LUT is deemed as taxable supply and whether ITC is admissible on Motor Vehicles procured and used commonly for such supply to SEZ and other than SEZ supplies? 31/01/2022 pdf
SHANMUGA DURAI 1. Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent. 2. If so, what is the relevant section or rule or provision in GST law under which the partner of the firm is required to pay GST on notional rent? 3. Is it mandatory to execute rental deed between partner and Partnership firm, when there is no furtherance of business for that partner? 4. What is the applicable valuation rule, when consideration is not fixed and not received by the Partner? 31/01/2022 pdf
BOOKWATER TECH PRIVATE LIMITED 1.Supply of raw water falls under exempt goods under GST. Does raw water that is supplied through tankers through the Bookwater platform come under exempted goods as well? 2. Does the supplier of water through tankers come under supply of raw water or under transport services? 3. Does Bookwater have to withhold any tax-GST TCS 1% from the suppliers before making payments for the supply of raw water through our platform? 4. Is the supplier making raw water sale is required to register under GST since they are transacting through an e commerce operator? 5. Does Sewage Evacuation come under 18% GST? If yes, most individual sewage tanker operators have turnover less than 20lakhs per annum. Since we are not billing the customer directly and are only billing on behalf of the supplier, will the exemption limit of Rs.20Lakhs per annum be applicable to suppliers individually? 6. Consequently, is GST Registration applicable for all suppliers through the Bookwater platform or only applicable for those suppliers who have a turnover over 20Lakhs? 7. Does Bookwater have to withhold any tax (GST TCS 1% applicability) from the suppliers before making payments since the supplies have been made through our digital platform and we also deduct our charges for our services rendered before making payments? 31/01/2022 pdf
CHENNAI WATER DESALINATION LIMITED 1. Whether GST is applicable on supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB) a Government Authority? 2. Ruling is sought for applicability of Sl.No.99 of Notification 02/2017 for supply of water or/and 3. Sl.No. 3 of Notification 12/2017 for transaction of supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metro Water Supply and Sewerage Board, a Government Authority. 31/01/2022 pdf
GITEC-IGIP GmbH Cologne Germany and GITEC-IGIP India Pvt Ltd Jaipur_India in Joint Venture with Mukesh_Associates_Salem India and N K Buildcon Pvt Ltd Jaipur India. _Represented by the Lead Member of JV GITEC-IGIP GmbH Cologne Germany Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 31/01/2022 pdf