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Tvl.Samco Logistics LLP
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.Applicability of a notification issued under the provisions of GST Act.
2.Determination of the liability to pay tax on any Goods or Services.
Whether the Rental Income to be received by the Applicant from Renting Warehouse to Store.
Agricultural procedure is a consideration of supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act 2017?
2. If the above activity is considered as a supply of service, then whether the same is classifiable as "loading,unloading packing,storage or warehousing of agricultural produce, with 'NIL',GST Rate under Sl.No.54(e) of SAC 9985 of the Notification-11/2017 - C.T. (Rate) dated 28th June 2017?
3.GST Rate and SAC Code applicable (if answer to point no.2 above is "No")
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31/03/2023
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Tvl.Profisolutions Private Limited
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Determination of the liability to pay tax on any goods or services.
Whether the services provided to Head Office will attract GST Liability?
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31/03/2023
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Tvl. I.L.E.O
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Applicability of a notification issued under the provisions of the Act. Whether supply of scientific and technical instruments,apparatus,equipment to their customer M/S.Mahesh Value Products Pvt.Ltd. is eligible for concessional rate of GST @ 5% as per the Notification No.45/2017?
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30/03/2023
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Tvl. Hosur Coir Foams Private Limited
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Determination of the liability to pay tax on any Goods or Services.
1.Applicability of IGST rate on supply of Mattress to Hostel Students of Government Schools,Educational Institutions of Government of Karnataka,Department of Social Welfare.
2.Applicability of IGST Rate on supply of Mattress to any Hostel of Educational Institutions
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28/03/2023
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Tvl. Esvee Construction
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Determination of the liability to pay tax on any Goods or Services.What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995415) undertaken to our customer M/s. IIT, Madras (GST No.33AAAAI3615G1Z6) by us with effect from 01.01.2022 by virtue of amendment to Notification No. 11/2017 C.T (Rate) vide Notification No.15/2021 C.T (Rate) dated 18.11.2021? Whether it is 12% or 18%?
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28/03/2023
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Tvl. KTV Health Food Pvt.Ltd
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Classification of Goods.
Determination of correct classification of RBD Palmolein used as lamp oil
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27/03/2023
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Tvl.United Planters Association of Southern India
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.1.Applicability of a notification issued under the provisions of GST Act.. 2.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 goods of services or both within the meaning of that term.
1.Whether the applicant is eligible to avail the benefit of Notification No.14/2018 - Central Tax dated 26.07.2018 as the non-profit association registered under any law engaged for the farmers vide serial No. 77A , Heading 995? 2. Whether the doctrine of mutually as laid down by the Supreme Court in various cases is applicable in our case? 3. It is clear that the Finance Act, 1994 (as amended from time to time) does not abrogate or do away with the doctrine of mutuality. The question that now need to be answered is whether the introduction of GST abrogates or does away with the doctrine of mutuality as laid down by the Supreme Court in various cases. 4. Is the applicant-association a person distinct from the member or a related person? 5. Is there a transaction between the applicant-association and its members which are covered under Section 7(1) (a), (c) or (d) of the CGST Act,2017?
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27/03/2023
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Tvl. VBC ASSOCIATES
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Admissibility of Input tax credit of tax paid or deemed to have been paid.
Whether the input tax credit on solar power panels procured and installed is blocked credit under section 17(5) (c) and (d) of CGST/TNGST Act, 2017.
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31/08/2022
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Tvl. OLA Electric Technologies Private Limited
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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?
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29/07/2022
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Tvl. Kamarajar Port Limited
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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?
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29/07/2022
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Tvl. Kumaran Medical Centre
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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.”?
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29/07/2022
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Tvl. Tulasi Textiles
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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
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29/07/2022
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Tvl. Jay Kay Trans
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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?
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29/07/2022
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Tvl. Sakthi Polymers
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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?
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29/07/2022
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Tvl. NSK Ship Management Private Limited
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Whether the vessel support services provided by the applicant to its group company outside India qualify as “ Export of services” under GST?
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30/06/2022
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Tvl. Srinivas Waste Management Services Private Limited
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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?
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30/06/2022
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Tvl. Be Well Hospitals Private Limited
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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?
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30/06/2022
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Tvl. Srinivasakumar Veeramani_Tvl. Vishnu Lakshmi Fly Ash Bricks
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1. What is the classification under Customs Tariff for “Fly Ash Blocks”?
2. What is the rate of GST applicable for “Fly Ash Blocks”?
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30/06/2022
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Tvl. Trident Pneumatics P Ltd
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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?
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30/06/2022
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Tvl. NTL India Private Limited
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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.
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30/06/2022
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