|
Ashiana Housing Limited
|
Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No.35 of Notification No.11/2017- CT(Rate) dated 28.06.2017.
|
28/04/2021
|
|
|
Shree Parshwanath Coconuts
|
What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT FOR MILLING), HSN 12O3 respectively?
|
22/04/2021
|
|
|
SHV Energy Private Limited
|
1. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal?
2. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services used for setting up refrigerated storage tank and input credit of goods and services used for foundation and structural support for such tanks?
3. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for setting up of Fire Water reservoir(tank) and input credit on goods and services used for foundation and structural support for such reservoir?
|
31/03/2021
|
|
|
Tamilnadu Water Supply and Drainage Board
|
1. Applicability of the following Act Rule: “Pure Services (testing of materials for quality) by TWAD Board which is the Governmental Authority relating to water supply and sewerage schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243 W of the constitution. Therefore, the services (Quality material testing charges) rendered by the TWAD Board are exempted from CGST under Sl.No.3 of the Notifications No.12/2017 CT(Rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended.
2. Applicability of Notification for conducting Geological surveying and testing (Pure Services) to identify the water potentiality by TWAD Board which is Governmental Authority relating to water supply schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243W of the constitution. Therefore, the services (Geological surveying and testing charges) rendered by the TWAD Board are exempted from CGST under SL.No.3 of the Notification 12/2017-CT (rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended.
|
31/03/2021
|
|
|
Unique Aqua Systems
|
Whether the Services provided by the applicant to the recipient i.e The Greater Chennai Corporation is a pure service provided to the local authority by way of activity in relation to functions entrusted to a Panchayat under article 243G and Municipality under article 243W of the Constitution and eligible for benefit of exemption provided under Serial No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017?
|
30/03/2021
|
|
|
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 applicant in instant case.
|
25/03/2021
|
|
|
Arun Cooling Home
|
Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017.
|
24/03/2021
|
|
|
Shiv Sankara Health Care Enterprises
|
Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act.
|
16/03/2021
|
|
|
New Tirupur Area Development Corporation Limited
|
Whether the following activities of the applicant is taxable or exempt ?
a.Sale of water
b.Sewage treatment charges
c.Consultancy Services such Detailed Project Report (DPR), Project Management Consultancy (PMC) and any other infrastructure related consultancy to TCMC / GoTN
Incidental to main business activities
c.Interest on receivable on delayed payments
d.Disconnection Charges
e..Reconnection charges
f.Permanent disconnection charges
g.Cheque Bouncing charges
h.Non-Revenue – Service provided to Customer on New Connection works- Concept of No Loss No Gain, New Connection Shifting and other works
|
26/02/2021
|
|
|
Chennai Metropolitan Water Supply and Sewerage Board
|
Whether services provided
i. Leave way charges(Rent)
ii. Advertisement on social media
iii. security services
iv.License fee for software
v. Third party inspection
vi. Freight charges on transport of water through railways
vii. printing charges to CMWSSB ( a Governmental Authority) can be termed as ‘Pure Service’ to avail exemption under Notification12/2017 ) dated 28.06.2017
|
26/02/2021
|
|
|
Chennai Metropolitan Water Supply and Sewerage Board
|
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)
|
26/02/2021
|
|
|
TamilNadu Skill Development Corporation
|
1.Whether the applicant is required to be registered under this Act
|
25/02/2021
|
|
|
SI Air Springs Private Limited
|
Whether “Air Springs” manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%
|
24/02/2021
|
|
|
Tvl Faively Transport Rail Technologies India Ltd
|
Whether Wheel Side Protection Control Unit(WSP) and Pantograph supplied by the applicant, should be classified as “parts of railway or tramway locomotives or rolling stock, and parts thereof” (Viz under Heading 8607) for the purposes of levy of GST in terms of Section 9(1) of Central Goods and Services Act 2017 read with notification no.01/2017-Central Tax (Rate) dated 28.06.2017.
|
18/12/2020
|
|
|
Tvl Aravind Drillers
|
1.Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce
i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing.
ii. Letting out of compressors for pumping of water from the borewells to the agricultural fields.
2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry Sl.No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.
|
18/12/2020
|
|
|
Tvl Vallalar Borewells
|
1.Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce
i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing.
ii. Letting out of compressors for pumping of water from the borewells to the agricultural fields.
2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry Sl.No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.
|
18/12/2020
|
|
|
Thirumalai Chemicals Limited
|
1. The value to be adopted in respect of transfer to branches located outside the state.
2. whether the value of such supplies can be determined in terms of the second provisio to Rule 28 in respect of supplies made to distinct units in accordance with clause (4) & (5) of section 25 of the CGST rules, 2017?
|
18/12/2020
|
|
|
Bharathiyar University
|
Whether the services provided by the University to its constituent colleges (viz) self-financing and management colleges relating to admission to, or conduct of examination by such institution by way of affiliation fee, registration fee such as
1. Application form fees
2.Application fees
3.Inspection fees
4. Affiliation fee for each course
5. Affiliation fee for each additional section
6. Initial affiliation fee to start an institution
7.Permanent Affiliation fee to the College
8. continuation of affiliation for each course
9. Increase in intake for each course for permanent basis, processing fee &
10. Penal fee for receipt of late application are exempted vide sl.no 66 of Notification No,.12/2017 CT (Rate) dated.28.06.2017
|
19/11/2020
|
|
|
Tvl Sumeet Facilities Limited
|
What is the classification for supply of services by the Applicant relating to waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both concessionaries in terms of notification 11/2017- C.T.(Rate) dated 28th June 2017?
2. Whether the activity of waste collection, segregation, treatment, transportation and disposal services carried out by the Applicant under the Service Agreements entered with both concessionaries is exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017?
|
03/11/2020
|
|
|
Tvl Zigma Global Environ Solutions Pvt Ltd
|
1. Classification of the services viz " Solid waste management - Revamping of existing dumped Garbage in compost yards by Bio -mining process" provided by the applicant to M/s. Erode City Municipal Corporation, Erode?
2. Whether aforesaid services provided by the applicant are exempted under Sl. No. 3 of notifications No. 12/2017 dt: 28.07.2017 as amended?
3. Whether the Erode city Municipal Corporation is liable to deduct TDS as per the provisions of section 51 of CGST Act of TNGST Act, 2017 for the services rendered as state in the application?
|
21/10/2020
|
|
|
|
|
|
