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      The samadhan upload and submit option is enabled in the portal for 15days(10.07.2024 - 24.07.2024) for limited purpose of compilance by the dealers who have already been generated samadhan ARN and made payment can upload and submit the samadhan Application Form I.    As the department has decided to migrate to a new VAT application,all the dealer are request to complete the pending process like amendments and return filling from 2016 to till date immediately.        Honorable Minister for commercial Taxes and Registration Innagurated Samadhan Scheme Webex Training.     Click Here for SignUp or login for Tamil Nadu Taxes settlement of Arrears         Please Click Here to download the Help file for Tamil Nadu Taxes settlement of  arrears                    Now dealers will receive password via SMS instead of Email for both Reset and Forgot Password            Joint Commissioner (ST) Intelligence -1 invites bids for Auction for Cigarettes kept at CT offices, Greams Road, Chennai-06    TNCTD - IFHRMS integration is successfully implemented . Requesting the taxpayers to use the payment services. Please click here for User Manual. Tamil Nadu Goods and Services Tax Act,2017 - Tax Rate on Goods(in Tamil) - Updated as on 30.06.2021. Present status of Tran 1 & 2 cases upto 11.03.2019 considered by IT-GIC,Committee , GST Delhi as per Circular No.39/13/2018 dated 03.04.2018                             Traders Welfare Board - New Registration and signup in CTD portal - User Manual     

Advance Ruling GST

Name Description Date Download
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 pdf
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 pdf
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 pdf
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 pdf
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 pdf
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 pdf
TamilNadu Skill Development Corporation 1.Whether the applicant is required to be registered under this Act 25/02/2021 pdf
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 pdf
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 pdf
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 pdf
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 pdf
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 pdf
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 pdf
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 pdf
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 pdf
Tvl S.A. Safiullah & Company 1. Whether the “Nizam Pakku” bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classifiable under Chapter heading 0802 8030 of the Customs Tariff and hence attract 2.5 % CGST as per Sl.No.28 of Schedule I of Notification 1/2017 Central Taxes (Rate) Dt. 28.06.2017 and equal rate of SGST? 21/10/2020 pdf
Tvl ST. Engineering Electronics Ltd Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause(119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, vide- Notification No. 11/2017 amended vide Notification No.1/2018- Central Tax(rate) dated 25th January 2018 is applicable Applicant rendering the above mentioned services? 29/09/2020 pdf
Tvl Kumaran Oil Mill Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business? 28/09/2020 pdf
Tube Investments of India Ltd Whether the activity undertaken by the applicant amounts to supply of goods or supply of services. Whether the activity of building and mounting of the body on the chassis made available by the customers will result in supply of goods or supply of services. 12/05/2020 pdf
Mfar Hotels & Resorts Private Limited 1. What is the rate of tax applicable on the supply of Soft Beverages (Aerated Water) and Tobacco(Smokes) when these items are supplied independently and not as composite supply in the restaurant? In other words what is the rate of GST if these items alone are supplied and not along with food as Composite supply to the guest? 2. Whether supply of liquor is deemed to be the “exempt supply” under GST Act as per Section 2(47) of CGST Act for the purpose of proportionate reversal of ITC as per Rule 42 of CGST Rules 2017? 3. It is obligatory on the part of employer to supply free food to the employees. Whether such free supply of food is liable to reverse ITC on inputs as per Rule 42 of CGST Rules 2017? 12/05/2020 pdf