Advance Ruling GST

Name Description Date Download
Tata Projects Limited 1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017? 2. If Yes, Whether the Principal Supply in such case can be said to be “Establishment of Fluids Servicing System (FSS)” can be taxable at 5% GST vide notification No. 45/2017-Central Tax (Rate) dt 14th November, 2017? 3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply 16/10/2019 pdf
Royal Care Speciality Hospitals Ltd 1.Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?" 2.Whether ITC is eligible for obligatory services provided to In-patients through outsourcing 26/09/2019 pdf
Chennai Port Trust Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties in situations 26/09/2019 pdf
ChennaiPortTrust Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations 26/09/2019 pdf
Shri. KrishnaiahsettyMurali _Proprietor MuraliMogan Firm classification for the supply of “Tamarind Fruit (undried)” 26/09/2019 pdf
Shifa Hospitals Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?" 23/09/2019 pdf
Rich Dairy Products _India_ Pvt Ltd Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks? 23/09/2019 pdf
HP India Private Limited What is the rate of GST applicable on supply of desktops consisting of CPU, monitor, Keyboard and mouse or any combination of input/output unit? 28/08/2019 pdf
Shri. Madhukant Shah Vishal_ Proprietor . Shree Parshwanath Corporation classification for the supply of “Dried Coconut (Shelled & Peeled)” 27/08/2019 pdf
Haworth India Private Limited 1. Whether on facts and circumstances of the case, the services supplied by the Applicant under the Service Agreement dated 1st September, 2018, qualify as an export of service as defined under section 2(6) of the Integrated Goods and Services Tax Act, 2017(‘IGST Act, 2017)? 2. If the services supplied by the Applicant under the Service Agreement dated 1st September, 2018 do not qualify as an export of service as defined under section 2(6) of the IGST Act, 2017, whether on facts and circumstances of the case, the Applicant is an “Intermediary” as defined under section 2(13) of the IGST Act, 2017?” 27/08/2019 pdf
A M Abdul RahmanRowther and Co 1. Classification of Goods 2. Application of Notification 01/2017- Comp.Cess(Rate) 27/08/2019 pdf
Thirumangalam Sengodan Kumarasamy_Propreitor Christy Fried Gram Industry 1. What is the rate of GST applicable for transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department and apart from selling the goods as per contract entered with Department of Integrated child Development Services (ICDS), Government of TamilNadu? 2. Whether the transport service provided by us will come under Goods transport Agency service or not? 3. Whether supply of goods and transportation charge provided to an unregistered person, in this situation whether GST is applicable or not? If applicable, what is the Rate of GST for Transportation charges for using the vehicles owned by the suppliers? 4. If the supplier supplies the goods at the delivery point of the buyers and supplier raises invoice for the value of goods and transport charges separately as per the single contract/purchase Order entered with the buyer. In such case whether this transaction will fall under the category of composite supply as per section 8 of the CGST Act? 26/07/2019 pdf
Chennai Port Trust Whether the amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered by the applicant before 01.07.2017 are liable to GST? 26/07/2019 pdf
RamuChettiarSrinivasan_Proprietor_Sri Adhi Trading Company Classification of ‘Cattle Feed in Cake Form’ 26/07/2019 pdf
Chinnakani Arumugaselvaraja_ Proprietor Sri Venkateshwara Traders Classification of ‘Cattle Feed in Cake Form’ 26/07/2019 pdf
RamuChettiar Srinivasan_Proprietor_ Sri Adhi Trading Company Classification of ‘Cattle Feed in Cake Form’ 26/07/2019 pdf
Chennai Port Trust 1. Whether the applicant is entitled to take credit of input tax charged on the inward supply of medicines which are used or intended to be used in the course or furtherance of business of the applicant subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45(both inclusive), (2) such conditions stipulated in sub sections (2) to (4) of section 16, (3) in the manner specified in section 49 and on the presumption that these queried inward supply of medicines does not fall under the blocked credit under section 17(5)(e), section 17(5)(h) and section 17(5)(i) of the Act? 25/07/2019 pdf
Chennai_Port_Trust Whether the applicant is entitled to take credit of input tax charged on the following inward supply of goods or services or both which are used or intended to be used in the course or furtherance of the business of the applicant i. Medical and diagnostic equipment ii. Medical apparatus & instruments, medical consumables & disposable items and other machinery installed in the in house hospital iii. Spares for the medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house hospital iv. Repairing Services of medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house Hospital. Subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45 (both inclusive), (2) such conditions stipulated in sub-sections(2) to(4) of section 16, (3) in the manner specified in section 49 and on the presumption that these queried inward supply of goods or services or both does not fall under the blocked credit under Section 17(5)(e), Section 17(5)(h) and Section 17(5)(i) of the Act? 25/07/2019 pdf
S P Jeyapragasam_ HUF 1. What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code? 2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so kindly clarify. 3. Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act. 25/07/2019 pdf
Prism Fluids LLP 1. What is the rate of tax on “Oil Lubrication Systems’ ? 2. What is the HSN code 25/07/2019 pdf