Advance Ruling GST

Name Description Date Download
Tvl. OLA Electric Technologies Private Limited 1. Whether the transaction of transfer of right to do integration testing, install and market software from Tamilnadu cost centre to Karnataka Cost centre shall be leviable to GST given that such transaction is being executed between two cost centers of same entity. 2. If the answer to the above is affirmative then whether such supply be considered as goods or services? 29/07/2022 pdf
Tvl. Kamarajar Port Limited Whether input tax credit can be claimed on upfront lease premium paid? If the answer is affirmative, in what manner the input tax credit cab be availed? 29/07/2022 pdf
Tvl. Kumaran Medical Centre 1. Whether the supply of medicines, drugs and other surgical goods to In-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”? 2. Whether the supply of medicines, drugs and other surgical goods to Out-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”? 3. Whether the supply of Implants, Prosthetics and Mobility aids during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”? 29/07/2022 pdf
Tvl. Tulasi Textiles On dissolution of the firm the partner No.1 and partner No.2 are getting the following assets from the firm in lieu of their capital on the date of dissolution. 1. Machinery and other fixed assets 2. Stock of raw materials, semi-finished goods and finished goods Whether the above transaction amounts to supply under the GST Act and if so whether it is taxable supply or exempted supply under the GST Act 29/07/2022 pdf
Tvl. Jay Kay Trans What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Center Region Zones 7, 9 & 10” in Chennai? 2. Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No 3 of Notification No 12/2017-Central Tax (Rate)., dated 28/07/2017, as amended from time to time? 29/07/2022 pdf
Tvl. Sakthi Polymers 1. Whether the transfer of raw materials, semi-finished goods and finished goods from the applicant to the transferee and such transaction would constitute a “Supply” under Section 7(1) (d) of the CGST Act, 2017(hereinafter referred to as “Act”) read with Sl.No.4( c )(i) of the Schedule II of the said Act or not? 2. Whether the applicant is eligible for exemption as per Sl.No.2 of the Notification 12/2017 Central tax (Rate) dated 28.06.2017 and as per Sl.No.2 of Notification annexed to the G.O.Ms(No.) 73 dated 29.06.2017 issued by Tamil Nadu SGST authorities or not on account of transfer of business from them to transferee as a going concern in terms of business transfer agreement? 3. Whether the applicant is eligible to transfer the input Tax Credit (ITC) available in their Electronic Credit Ledger to the Electronic Credit Ledger of the Transferee or Not? 29/07/2022 pdf
Tvl. NSK Ship Management Private Limited Whether the vessel support services provided by the applicant to its group company outside India qualify as “ Export of services” under GST? 30/06/2022 pdf
Tvl. Srinivas Waste Management Services Private Limited 1. Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017- CT.(Rate) dated 28.06.2017? 2. Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide Sl.No.3 of 12/2017-C.T.(Rate) dated 28.06.2017? 3. Whether GST TDS is applicable or not for the exempted contracts? 30/06/2022 pdf
Tvl. Be Well Hospitals Private Limited 1.Whether the Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Be well hospitals for diagnosis or treatment during the patient’s admission in hospital would be considered as *Composite Supply of health care service as under GST and consequently avail exemption under Notification No.12/2017 CT (Rate) read with Section 8(a) of GST? 2 Whether the supply of medicines and consumables used in the course of providing health care services to out-patients by pharmacy unit of the Be well hospitals for diagnosis or treatment would be considered as "Composite Supply" of heath care services under GST and consequently avail exemption under Notification 12/2017 CT(rate) read with Section 8(a) of GST? 30/06/2022 pdf
Tvl. Srinivasakumar Veeramani_Tvl. Vishnu Lakshmi Fly Ash Bricks 1. What is the classification under Customs Tariff for “Fly Ash Blocks”? 2. What is the rate of GST applicable for “Fly Ash Blocks”? 30/06/2022 pdf
Tvl. Trident Pneumatics P Ltd Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under “86072100- Air Brakes and parts thereof” of Section XVII? 30/06/2022 pdf
Tvl. NTL India Private Limited 1. Whether the exemption of GST on the intra-state supply of services of description as specified against Sl.No.23 in Col(3) of the Table to Notification No.12/2017-CT(rate) dated 28.06.2017, viz., services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967, from so much of the central tax leviable thereon under sub-section(1) of Section 9 of the said act, as amended is applicable to the applicant as well. 2. Whether the value of toll charges (which attracts NIL rate as pointed out in (i) above) is liable to be included in the value of outward supply of service? 3. Whether the applicant is liable to pay tax on the toll charges also by adding to outward value of supply of service. 30/06/2022 pdf
Tvl The Coronation Arts Crafts 1. Manufacture and supply of printed leaflet product on the physical inputs owned by the printer while the matter of printing content being supplied by the recipient is classifiable as supply of goods or supply of services as per the provisions of GST Act. 2. While supplying such printed leaflet product whether HSN heading under 4901 of GST Tariff Act or SAC code 9989 is applicable. 3. Determination of tax liability payable on such printed leaflet products supplied as above. 31/05/2022 pdf
Tvl Kothari Sugars and Chemicals Limited ‘Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST?’ 31/05/2022 pdf
Tvl Translog Direct Private Limited 1. The Applicant would like to seek a ruling on whether the provision of specified services would qualify as “support services” under SAC 9985 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017. 2. The Applicant would also like to seek a ruling on whether such support services would be considered as export of services based on the present facts and circumstances. 29/04/2022 pdf
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