Advance Ruling GST

Name Description Date Download
Rajiv Gandhi Centre For Aquaculture 1.Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws? 2. If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24? 3. If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration 4. If registration is required to be made, what are the tax rates applicable to the transactions of RGCA? 5. Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn't having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST? 22/01/2019 pdf
Subramani Sumathi The category of product Vadam/Papad made-up of Maida falls under the classification of 1905. 22/01/2019 pdf
HYT SAM INDIA_ JV 1. Whether the works awarded to the Applicant is composite supply of services? 2. Whether the benefit of Sl.No.3(v) of Notification No.11/2017- Central Tax(Rate) is applicable to subject works. 3. Whether the Applicant is required to raise invoice on completion of events/milestones and remit the tax. 4. What is the value on which invoice has to be raised in case of event/milestone invoicing if required? 22/01/2019 pdf
MRF Limited Whether the Applicant can avail the Input Tax Credit of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services. 22/01/2019 pdf
Dream Runners Foundation I. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST ? ii. When the Trust is approved under Sec 12AA of the Income Tax Act 1961, which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST? iii. As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No.12/2017-Central Tax (Rate), is registration under GST required? iv) Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity? 22/01/2019 pdf
Animal Feed Analytical and Quality Assurance Laboratory Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under this notification? 21/01/2019 pdf
RMKV Fabrics Private Limited Whether the Salwar / Churidar sets being sold by the applicant compressing of three piece of cloth viz Top, Bottom and Dupatta would be classifiable as Fabrics under the relevant chapters and attract only 5% GST; or they would be classifiable as Articles of apparel and attract 5% GST if their sale price is below Rs. 1000 and attract 12% GST if their sale price is more than Rs.1000. 21/01/2019 pdf
Kara Property Ventures LLP What is the value of supply of services provided from July 1, 2017 in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax(Rate) dated 28.06.2017(as amended from time to time) 21/01/2019 pdf
Palaniappan Chinnadurai_Prop Tuticorin Lime and Chemical Industries What is the applicable chapter and GST rate for Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content? 31/12/2018 pdf
The Bank of Nova Scotia 1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit? 2. Whether the Circular No. 46/2017 is applicable to the present factual situation? 31/12/2018 pdf
Sadesa Commercial Offshore De Macau Limited 1. Whether sale of tanned bovine leather stored in Free Trade Warehousing Zone (FTWZ) by a foreign supplier which is cleared to Domestic Tariff Area (DTA) customer in India would result in supply subject to levy under sub section 1 of section 5 of the IGST Act 2017 or under the provisions of CGST Act, 2017 or Tamil Nadu GST Act, 2017 and the rules made there under. 2. Whether the foreign supplier being the applicant, located outside the taxable territory and supplying goods to DTA customers on the goods stored in third party FTWZ unit is required to get registered under the IGST ACT 2017 or under the provisions or CGST ACT 2017 or the Tamil Nadu Goods and Service Tax Act, 2017 and the rules made thereunder 31/12/2018 pdf
Tamil Nadu Water Investment Company Limited Whether Sl.No.3 of Notification No.I2/20I7- CentralTax(Rate) dated 28th June 2017 is applicable for theservices rendered byTamil Nadu Water InvestmentCorporation to Chennai Metro Supply and Sewerage Board. 28/11/2018 pdf
Dr Amin Controllers Private Limited Whether Notification No.I2/2017 Central Tax(Rate)dated 28.06.2017 is applicable for the Services renderedby Dr.Amin Controllers Pvt.Ltd to Chennai Metro WaterSupply & Sewage Board(CMWSSB) and Tamil NaduWater Supply and Drainage Board(TWAD) 28/11/2018 pdf
Tvl Madurai District Non- Woven Bag Cotton MFG Association The applicable HSN code and Rate of Tax for Non-Woven Bags and Cotton Bags 28/11/2018 pdf
SenthilkumarThilagavathy I JVS Tex Classification of bags made of Non-woven fabrics of Polypropylene/IOO% Cotton (GreyFabrics)used for packing of goods, commonlycalled as'Stick bags/Wedding Gift Bags/ ReusableShopping Bags/ Draw-String Gift Bags/Garment Bags, etc and its rate of tax payableunder the GST Acts 28/11/2018 pdf
BaluRamamoorthySekar Proprietor of Savani Screens The applicable HSN code and Rate of Tax for Non-Woven Bags and Cotton Bags 28/11/2018 pdf
Naga Limited Whether exemption provided under Sl.No.54(e) of GST Notification No.12/2017-Central Tax (Rate) dated 28.6.2017 for the service providers who have rendered Handling services such as loading, unloading, packing, storage or warehousing of agricultural products is applicable for agricultural products viz. Wheat when imported through sea port? 29/10/2018 pdf
Borgwarner Morse Systems India Private Limited Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? 29/10/2018 pdf
Tvl Adwitya Spaces Pvt Ltd Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property. 27/09/2018 pdf
Tvl. Sodexo Food Solutions India Pvt Ltd Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 - CT (Rate) dated 14.11.2017).- ruling sought for 27/09/2018 pdf