Advance Ruling GST

Name Description Date Download
TAMILNADU POLYMER INDUSTRIES PARK LIMITED 1.Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utility corridor, street lighting, water storage and distribution system. 2. Applicable GST rate for civil contractor engaged in civil construction works, viz; prefabricated PUF (polyurethane) Administrative building, Training centre, Technology facilitation centre, etc. 21/10/2021 pdf
HEALERSARK RESOURCES PRIVATE LIMITED 1.What is the applicable GST SAC and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL). 2.Is it a composite supply or a mixed supply 3.Whether the service is exempted vide Notification No. 12/2017 -CT(Rate) dated 28.06.2017. 21/10/2021 pdf
RASI NUTRI FOODS Whether Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on "Fortification of Rice & its Distribution under the Public Distribution System" project launched by the Central Government. 21/10/2021 pdf
JOSHNA CHANDRESH SHAH _Ms NAVBHARAT IMPORTS When Physical force is the primary action of a toy and if the light and the music are ancillary to it then whether it is to be classified under “Electronic Toys” or “other than Electronic Toys” 30/09/2021 pdf
GRB DAIRY FOODS PVT.LTD Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the name 'Buy n Fly' is eligible for Input Tax Credit under the GST law in terms of Section 16 read with Section 17 of the CGST Act, 2017 and TNGST Act, 2017? 30/09/2021 pdf
Mukesh and Associates Whether the Pure services M/s Mukesh & Associates, by way of rendering Consulting Service for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain for M1 & M2 components of Kovalam Basin in the extended area of Greater Chennai Corporation supplied to the Superintending Engineer, Strom 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? 17/08/2021 pdf
THIRU NEELAKANTA REALTORS LIMITED LIABILITY 1.Whether paragraph 2A of Notification No. 03/2019-Central Tax (Rate) dated 29thMarch, 2019, is applicable to those agreements entered on or before 29th September 2019 with unregistered persons? 2. If the answer to question (1) is affirmative, whether Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019 is applicable, when the actual cost of construction of services are known? 3. If the answer to the question (1) or (2) is negative, which valuation rule is applicable for identifying the value of supply for construction services rendered? 4. What will be the value of supply, in case, Applicant adopts Rule 30 of CGST Rule, 2017? 5. What will be the value of supply, in case, Applicant adopts Rule 31, instead of Rule 30 of CGST Rule, 2017 in terms of proviso to Rule 31 of CGST Rules? 6. Whether paragraph 2A of Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019, is ultravires Section 15(5) of CGST Act, 2017 and hence is inapplicable until there is prescription of rules in terms of Section 15(5) read with Section 2(87) of CGST Act, 2017? 17/08/2021 pdf
ESMARIO MARINE PRIVATE LIMITED 1. Whether the supply of goods under HSN Code 8407 while principal supply is for fishing boats and vessels applying 5% GST rate is correct or not. 2. As per the earlier Advance Rulings issued in various states and circular issued from Ministry of Finance (Revenue Department) it clearly states that the GST liability for HSN 8408 is only 5% when it is supplied to fishing boats and vessels even though it is in higher taxable rate of 28% GST under the GST Schedule. Why it cannot adopt the same for HSN 8407 marine engines. 3. Goods of supply under HSN code 8409, 8483, 8902, 8487, 8501, 8502, 8415, 8418, 8413 which is also supplied to fishing boats and vessels mainly. Whether it can be adopted as per the circular. 17/08/2021 pdf
Padmavathi Hospitality and Facilities Management Service 1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS? 2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018? 3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services 4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies? 10/08/2021 pdf
The Leprosy Mission Trust India Whether services provided under vocational training courses recognized by National Council for Vocational Training ( NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 66 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate) 10/08/2021 pdf
Tvl Inox Air Products Pvt. Ltd Whether INOX would be entitled to avail and utilize ITC of GST Charged by IPL if such transaction is considered to be a supply 30/07/2021 pdf
Tvl Ashok Leyland Ltd Whether Garbage compactor and hook loader supplied by the applicant is to be classified under Chapter Heading 8705 (special purpose motor vehicles other than those designed for transport of persons or goods) attracting IGST at 18% in terms of Sl.No.401A of Schedule III of Notification No.01/2017 Integrated Tax (Rate) dated 28.06.2017 and CGST and SGST at the rate of 9% respectively in terms of the corresponding rate notification? 30/07/2021 pdf
Tvl India Pistons Ltd 1. As to whether GST is payable on the transfer of leasehold rights in respect of the consideration of Rs. 15 Crores received by them from M/s. INOX Air products Private Limited for the land allotted by SIPCOT? 2. Whether the Subsequent transfer of SIPCOTs allotted land from the Applicant to M/s. Inox Air Products Private Limited would fall within the ambit of ‘Supply’ as defined under Section 7 of the Goods and Services Act 2017? 30/07/2021 pdf
Tvl Andritz Hydro Pvt Ltd Whether the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant, i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu, will attract levy of Goods and Services Tax? 30/07/2021 pdf
Tvl Anamallais Engineering Pvt Ltd (i) Classification of activity rendered. (ii) Whether the particular activity done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term. 30/07/2021 pdf
Indian Institute of Management Tiruchirapalli 1. Whether Indian Institute of Management, Tiruchirappalli(IIM) is a Government Entity under GST Law. 2. If the answer to question is in the affirmative, whether 2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017. 2.2 Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017. 2.3.Whether the entry provided as under is applicable A) Serial No.3/3A of Notification 12/2017 is available to IIMT. B) Composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017. 18/06/2021 pdf
Tamil Nadu Labour Welfare Board 1. Applicability of GST registration to Tamil Nadu Labour Welfare Board 2. Applicability of GST towards the rental income received by the board from Government and business entities. 3. Applicability of Reverse Charge Mechanism for the rent on immovable properties received by the board from Government and business entities 18/06/2021 pdf
Tvl Kasipalayam Common effluent Treatment Plant Pvt. Ltd 1. Whether the classification of the supply of outputs as sale of goods is correct. 2. Whether classification of water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water solid in sealed container) under Heading 2201 is correct. 3. Whether classification of effluent purchased from dyeing as Other wastes from chemical or allied industries (3825 69 00) is correct. 4. Whether the method of arriving value for effluent using the net realization price method is correct as there are no comparable products and cost cannot be worked out. 18/06/2021 pdf
National Institute of Technology Tiruchirappalli Whether National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law. 2.If the answer to question is in the affirmative, whether a. The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017. b. Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017. 3. Whether the entry provided under A. Sl.No3, 3A of Notification 12/2017 is applicable to them. B. Composite supply of works contract provided to the applicant is covered by Sl.No.3(vi) of Notification 11/2017 dated 28.06.2017. 18/06/2021 pdf
Krishna Bhavan Foods and Sweets Clarification on the GST rate on their products and the HSN code 18/06/2021 pdf