Advance Ruling GST

Name Description Date Download
Tvl Coral Manufacturing Works India Pvt Ltd Whether input tax credit of GST is admissible for supply of the following goods & services:- (a) steel, cement and other consumables (Annexure attached) to the extent of their actual usage in the execution of the works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory building with Gantry Beam, which in turn used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated; (b) structures, Pre cast, reinforced concrete beams, poles etc.,m (purchased as it is) which are used as supports to mount and operate the crane over 10 metres from ground, as shown in the pictures attached; and (c) Other capital goods, like rails which are fixed over the concrete arms for smooth travel of the over-head crane. 31/03/2022 pdf
SOM VCL_JV 1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No. vi (or) vii of Notification No.24/2017 dated.21.09.2017 attracting GST @ 12% or 18% 2. The Assessee has already charted GST @ 12%on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should we pay the differential tax through debit note under GSTR 1? 22/03/2022 pdf
Vaighai Agro Products Limited 1. Whether GST rate applicable for Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake is 5% (CGST-2.50% ; SGST- 2.50%) as per Sl.No.26(f) and (g) of Notification No.11/2017-CT (Rate) dated.28.06.2017 read with Notification No.31/2017 - CT (Rate) dated.13.10.2017. 2. Whether GSTt rate applicable for job work service in relation to manufacture of Rice Bran oil and De-oiled rice in 5% (CGST-2.50% ; SGST- 2.50%) as per Sl.No.26(f) and (g) of Notification No.11/2017-CT (Rate) dated.28.06.2017 read with Notification No.31/2017 - CT (Rate) dated.13.10.2017. 22/03/2022 pdf
SPACELANCE OFFICE SOLUTIONS PRIVATE LIMITED Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”? 28/02/2022 pdf
Lagom Labs Private Limited Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification? 28/02/2022 pdf
A Nirmala What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notifications No.4/2018? 28/02/2022 pdf
South Indian Federation of Fishermen Societies 1. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902 28/02/2022 pdf
Tvl 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 appellant in instant case. 23/02/2022 pdf
WEG Industries India Private Limited 1. Whether the relaxations provided vide the notification of 35/2020 – Central tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017. 2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 – Central tax Dated April 3, 2020 31/01/2022 pdf
BOOKWATER TECH PRIVATE LIMITED 1.Supply of raw water falls under exempt goods under GST. Does raw water that is supplied through tankers through the Bookwater platform come under exempted goods as well? 2. Does the supplier of water through tankers come under supply of raw water or under transport services? 3. Does Bookwater have to withhold any tax-GST TCS 1% from the suppliers before making payments for the supply of raw water through our platform? 4. Is the supplier making raw water sale is required to register under GST since they are transacting through an e commerce operator? 5. Does Sewage Evacuation come under 18% GST? If yes, most individual sewage tanker operators have turnover less than 20lakhs per annum. Since we are not billing the customer directly and are only billing on behalf of the supplier, will the exemption limit of Rs.20Lakhs per annum be applicable to suppliers individually? 6. Consequently, is GST Registration applicable for all suppliers through the Bookwater platform or only applicable for those suppliers who have a turnover over 20Lakhs? 7. Does Bookwater have to withhold any tax (GST TCS 1% applicability) from the suppliers before making payments since the supplies have been made through our digital platform and we also deduct our charges for our services rendered before making payments? 31/01/2022 pdf
GITEC-IGIP GmbH Cologne Germany and GITEC-IGIP India Pvt Ltd Jaipur_India in Joint Venture with Mukesh_Associates_Salem India and N K Buildcon Pvt Ltd Jaipur India. _Represented by the Lead Member of JV GITEC-IGIP GmbH Cologne Germany Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 31/01/2022 pdf
Ms ROTARY DISTRICT 3231 (i) Whether Registration is required? (ii) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of a goods or services (iii) Determination of tax liability 31/01/2022 pdf
NEW PANDIAN TRAVELS PRIVATE LIMITED Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIR (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017? 2. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) registered as public vehicle with RTO to transport passengers, provided to their different customers on lease or rental or hire will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(B) of Central Goods and Service Tax Act, 2017. 3. Whether the supply of services by way of Renting or Leasing or Hiring Motor Vehicles to SEZ to transport the employees of the customers without payment of IGST under LUT is deemed as taxable supply and whether ITC is admissible on Motor Vehicles procured and used commonly for such supply to SEZ and other than SEZ supplies? 31/01/2022 pdf
SHANMUGA DURAI 1. Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent. 2. If so, what is the relevant section or rule or provision in GST law under which the partner of the firm is required to pay GST on notional rent? 3. Is it mandatory to execute rental deed between partner and Partnership firm, when there is no furtherance of business for that partner? 4. What is the applicable valuation rule, when consideration is not fixed and not received by the Partner? 31/01/2022 pdf
CHENNAI WATER DESALINATION LIMITED 1. 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) a Government Authority? 2. Ruling is sought for applicability of Sl.No.99 of Notification 02/2017 for supply of water or/and 3. Sl.No. 3 of Notification 12/2017 for transaction of supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metro Water Supply and Sewerage Board, a Government Authority. 31/01/2022 pdf
GEORGE MAIJO INDUSTRIES PRIVATE LIMITED 1. Applicability of GST rate 5% on marine engines pertaining to HS code 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, Sl.No.252 of GST Act dated 28.06.2017, being this engine forms a part of fishing vessel of HS code 8902. 2. Applicability of GST rate 5% on marine engines pertaining to HS code 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, Sl.No.252 of GST Act dated 28.06.2017, being this engine forms a part of boats of HS code 8906 being supplied to defence department and other agencies used for patrolling/flood relief and rescue purposes. 30/12/2021 pdf
Handloom Weavers Cooperative Society Ltd 1. Whether the claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme and supply to Revenue Department/Social Welfare Department will attract 18% GST or not. 2. If yes whether the Handling Charges related to Pre-GST period 2015-16 and 2016-17 will also attract GST or not. 30/12/2021 pdf
Tvl Ram Traders Whether Fusible Interlining Fabrics of Cotton (FIFC) fall for classification under HSN Code 5903 or under Chapter 52 (heading depending upon weightage of cotton in the fabrics) 29/12/2021 pdf
CHEP INDIA PRIVATE LIMITED 1.Whether the pallets, crates and containers (hereinafter referred as equipment") leased by CHEP India Private Limited (CIPL) located and registered in Tamil Nadu to its other GST registrations located across India (say CIPL Kerala), would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Tamil Nadu Goods and Services Tax Act, 2017 ("TNGST Act")? 2. If the answer to Question 1 is Yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of Section 15 of the CGST Act and TNGST Act read with relevant Rules? 3. What are the documents that should accompany the movement of the goods from CIPL, Tamil Nadu to CIPL. Kerala? 4. Whether movement of equipment from CIPL, Kerala to CIPL, Karnataka on the instruction of CIPL, Tamil Nadu can be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act and TNGST Act, and thereby not liable to GST? With reference to Question 4 above, what are the documents that should accompany the movement of the goods from CIPL, Kerala to CIPL, Karnataka? 28/12/2021 pdf
CORAL COIL INDIA LIMITED Whether the supply of Stator Coil by the Applicant to M/s.Coral Manufacturing Works India Private Ltd., will be eligible for the levy of 2.5% CGST in terms of Sl. No. 234 in the notification 1-CTR dated 28 June 2017 and 2.5% SGST in terms of the corresponding SGST notification 30/11/2021 pdf