Advance Ruling GST

Name Description Date Download
S P Jeyapragasam_HUF Applicable GST rate on the mixture of flour, pulses, grams, and cereals requested? 25/07/2019 pdf
Specsmakers Opticians Private Limited The value to be adopted in respect of transfer to branches located outside the state. 24/06/2019 pdf
Sanghvi Movers Limited Whether on facts and circumstances of the case, since Integrated Goods and Services Tax (“IGST”) is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged? 21/06/2019 pdf
Tvh Lumbini Square Owners Association If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as amended by Notification 2/2018 – Central Tax (Rate) dated 25.01.2018, the applicant is liable to pay GST only on the amount in excess of Rs.7500 or on the entire amount? 21/06/2019 pdf
K Suresh Advance Ruling is required as to classification of wet wipes and rate of tax on the sales (supply) of the same 21/06/2019 pdf
RAJENDRABABU AMBIKA Proprietrix of_ Sri Dhanalakshmi Welding Works 1. The Applicant dairy machinery works (photograph attached) is liable to tax at 12% (HSN code-8434) or 18% (HSN Code-8413) kindly clarify. 2. In dairy machinery works, the Applicant have taken Milk processing, milk chilling Refrigeration system, Milk handling equipment’s and Milk Packing equipment’s and milk allied product making machinery. 3. For such supply and erection of dairy machinery it involves service charges also. If so what will be the rate of tax on the service charges component (Bill model is enclosed). 4. Whether our nature of activities falls under works contract or not. If so, what will be the rate of tax and its HSN code? Also inform the details of entries to be made in monthly return GSTR-1. 5. Clarify the applicability of E-Way Bill procedures for our business activities i.e. The goods sent on delivery challan for erection purpose and subsequently bill made similarly we took back the machinery to our place for repair and maintenance kindly specify the transport documents to be used in our business activities mentioned above. 22/05/2019 pdf
Rossi Gear motors India Private Limited 1. Whether the Geared Motor is to be classified under 8501 or under 8483 for the purpose of payment of GST? 2. Whether the Geared Motor can be considered as Gears and Gearings? 3. Whether the rate of CGST/SGST as per Notification No. 1/2017- CT (Rate) and GO (Ms) No: 62 date 29.06.2017 is. (a) 9% as per Schedule – III (SI.No:372); (OR) (b) 9% as per Schedule – III (SI.No:369A); (OR) (c) 14% as per Schedule – IV (SI.No:135). 22/05/2019 pdf
TAMIL NADU EDIBLE OILS PRIVATE LIMITED Whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit. APPLICATION WITHDRAWN 21/05/2019 pdf
VENKATASAMY JAGANNATHAN Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands? 21/05/2019 pdf
FOXTEQ SERVICES INDIA PRIVATE LIMITED 1. Whether the supply of repairing and replacement service would be classified as composite supply as defined under section 2 (30) of the CGST Act, 2017 and Section 2(30) of the Tamil Nadu GST Act, 2017, wherein the principal supply is the supply of repair services while the goods such as parts of monitor and monitor units used for providing such repair and replacement services are being naturally bundled in the ordinary course of business. 2. Whether the said supply, if classified as composite supply, would be classified as “supply of Services” under GST. 3. Whether registration would be required under Section 22 and Section 25 of CGST Act, 2017 to be obtained by the Applicant for the use of warehouses of ASP (the sub-contractor) APPLICATION WITHDRAWN 21/05/2019 pdf
Tata Projects Limited 1.Whether supply of Engineering, Procurement and Construction(EPC) contract for establishment of Fluids Servicing System 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) dated 14/11/2017. 3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply? 16/04/2019 pdf
Alekton Engineering Industries Pvt Ltd Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901,8902,8904,8905,8906,8907 attracting • IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 or not? • CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 or not? 16/04/2019 pdf
V.V.Enterprises Private Limited . Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker fall under Chapter Heading No. 8419 of the GST tariff and therefore SI. No. 320 of Schedule III to notification No. 41/17 CTR dated 14.11.2017 and corresponding SI.NO. 320 of Schedule III to G.O. M.s.No. 157 dated 14.11.2017 to be taxed at the rate of 18%. ii. Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker is a machinery not meant for domestic use and will therefore be classified under Chapter Heading No. 8419 of GST tariff to be charged at the rate of 18%. iii. Whether in the facts and circumstances of the case and in view of the fact that, Manual/Traditional Filter Coffee Maker, being not meant for domestic use and falling under Chapter Heading No. 8419 of GST tariff SI. No. 320 of Schedule III to Notification No. 41/17 CTR dated 14.11.2017 and corresponding SI. NO. 320 of Schedule III to G.O. Ms. No. 157 of 2017 is to be taxed at the rate of 18%. 15/04/2019 pdf
Daimler Financial Services India Private Limited Whether the interest subvention income received by Daimler Financial Services India Private Limited(DFSI) from Mercedes-Benz India Private Limited(MB India) to reduce the effective interest rate to the final customer is chargeable to GST? 15/04/2019 pdf
MalliRamalingamMothilal _ M R Mothilal Whether KalavaRaksha Sutra is exempted under the Sl.No. 148 in Any Chapter and also classification of HSN code of the product? 22/03/2019 pdf
Dagger Die Cutting India Private Limited Whether to charge IGST or SGST/CGST on the sales made by the Applicant? 22/03/2019 pdf
Sameer Mat Industries 1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902? 2. What is the tax rate for Polypropylene Mats ? 22/03/2019 pdf
Texmo Industries Whether it is admissible to take ITC in respect of an input (invoice) at any time within the limitation prescribed under Section 16(4) 27/02/2019 pdf
Value Max Polyplast Clarification on classification of plastic Seedling Trays and applicable rate of tax 27/02/2019 pdf
Vaya Life Private Limited What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time 22/01/2019 pdf