Advance Ruling GST

Name Description Date Download
Tvl. I.L.E.O Applicability of a notification issued under the provisions of the Act. Whether supply of scientific and technical instruments,apparatus,equipment to their customer M/S.Mahesh Value Products Pvt.Ltd. is eligible for concessional rate of GST @ 5% as per the Notification No.45/2017? 30/03/2023 pdf
Tvl. Hosur Coir Foams Private Limited Determination of the liability to pay tax on any Goods or Services. 1.Applicability of IGST rate on supply of Mattress to Hostel Students of Government Schools,Educational Institutions of Government of Karnataka,Department of Social Welfare. 2.Applicability of IGST Rate on supply of Mattress to any Hostel of Educational Institutions 28/03/2023 pdf
Tvl. Esvee Construction Determination of the liability to pay tax on any Goods or Services.What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995415) undertaken to our customer M/s. IIT, Madras (GST No.33AAAAI3615G1Z6) by us with effect from 01.01.2022 by virtue of amendment to Notification No. 11/2017 C.T (Rate) vide Notification No.15/2021 C.T (Rate) dated 18.11.2021? Whether it is 12% or 18%? 28/03/2023 pdf
Tvl. KTV Health Food Pvt.Ltd Classification of Goods. Determination of correct classification of RBD Palmolein used as lamp oil 27/03/2023 pdf
Tvl.United Planters Association of Southern India .1.Applicability of a notification issued under the provisions of GST Act.. 2.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 goods of services or both within the meaning of that term. 1.Whether the applicant is eligible to avail the benefit of Notification No.14/2018 - Central Tax dated 26.07.2018 as the non-profit association registered under any law engaged for the farmers vide serial No. 77A , Heading 995? 2. Whether the doctrine of mutually as laid down by the Supreme Court in various cases is applicable in our case? 3. It is clear that the Finance Act, 1994 (as amended from time to time) does not abrogate or do away with the doctrine of mutuality. The question that now need to be answered is whether the introduction of GST abrogates or does away with the doctrine of mutuality as laid down by the Supreme Court in various cases. 4. Is the applicant-association a person distinct from the member or a related person? 5. Is there a transaction between the applicant-association and its members which are covered under Section 7(1) (a), (c) or (d) of the CGST Act,2017? 27/03/2023 pdf
Tvl. Good Hands Facility Management Services 1. Output tax on food supply – affirm we are right on charging 5% GST on our invoice to client. 2. Input tax on food supply – affirm we are right on availing 5% input tax credit on the food supply received for making outward supply of the same food. 3. Electricity charges of hostel premises taken on rent – affirm we are right on not charging any GST as this is contractually classified as reimbursement of ‘actual’ TNEB bill that comes without GST & our role being a pure agent. 4. Diesel charges for back up Gensets at hostel premises – affirm we are right on not charging any GST as this is contractually classified as reimbursement of ‘actual’ diesel bill that comes without GST and our role being a pure agent 5. Input tax on Rent, Security services and Housekeeping services – affirm we are right on availing input tax credit at 18% on each of these services in line with section 17(5)(b)(i) where an inward supply is used for making an outward taxable supply of the same category. 07/12/2022 pdf
Tvl. Royal Coach Builders 1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods? 2. If it is supply of Service, what is the applicable rate of GST and its SAC code? 3. If it is supply of goods, what is the applicable rate of GST and its HSN? 30/11/2022 pdf
Tvl. Zuha Leather Pvt Ltd Whether the activity of tanning, with chemical consumption, carried out by the applicant is coming within the purview of job work chargeable to tax under the item i(e) of the Heading 9988 Manufacturing Services on Physical Inputs (Goods) owned by others and if not what would be the applicable tax rate? 30/11/2022 pdf
Tvl. Madurai Ramous Jigarthanda LLP 1. Whether the product manufactured as pasteurized milk and milk cream but named “Jigarthanda” can be classified as Jigarthanda under description of goods? 2. Is the goods taxable or exempted? 3. If exempted, HSN of the product and rate of tax on product 4. If taxable, HSN of the product and rate of tax on product 30/11/2022 pdf
Tvl. EMS Cocos Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is ‘NIL’. 30/11/2022 pdf
Tvl. VBC ASSOCIATES Admissibility of Input tax credit of tax paid or deemed to have been paid. Whether the input tax credit on solar power panels procured and installed is blocked credit under section 17(5) (c) and (d) of CGST/TNGST Act, 2017. 31/08/2022 pdf
Tvl. VGK Property Developers Pvt Ltd., Whether the units in the Impugned Project with carpet area not exceeding 90 square meters and value not exeeding Rs.45 Lakhs, be considered as an Affordable Residential Apartment, based on its location within the revenue district of Kanchipuram, which is a district and outside the jurisdiction of the revenue district of Chennai and hence considered as ""Non-Metropolitan Cities"" in terms of Notification No.11/2017 - Central Tax (rate), dated 28.6.2017 r/w Notification 3/2019 Central Tax (Rate). 31/08/2022 pdf
Tvl. OLA Electric Technologies Private Limited 1. Whether the transaction of transfer of right to do integration testing, install and market software from Tamilnadu cost centre to Karnataka Cost centre shall be leviable to GST given that such transaction is being executed between two cost centers of same entity. 2. If the answer to the above is affirmative then whether such supply be considered as goods or services? 29/07/2022 pdf
Tvl. Kamarajar Port Limited Whether input tax credit can be claimed on upfront lease premium paid? If the answer is affirmative, in what manner the input tax credit cab be availed? 29/07/2022 pdf
Tvl. Kumaran Medical Centre 1. Whether the supply of medicines, drugs and other surgical goods to In-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”? 2. Whether the supply of medicines, drugs and other surgical goods to Out-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”? 3. Whether the supply of Implants, Prosthetics and Mobility aids during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”? 29/07/2022 pdf
Tvl. Tulasi Textiles On dissolution of the firm the partner No.1 and partner No.2 are getting the following assets from the firm in lieu of their capital on the date of dissolution. 1. Machinery and other fixed assets 2. Stock of raw materials, semi-finished goods and finished goods Whether the above transaction amounts to supply under the GST Act and if so whether it is taxable supply or exempted supply under the GST Act 29/07/2022 pdf
Tvl. Sakthi Polymers 1. Whether the transfer of raw materials, semi-finished goods and finished goods from the applicant to the transferee and such transaction would constitute a “Supply” under Section 7(1) (d) of the CGST Act, 2017(hereinafter referred to as “Act”) read with Sl.No.4( c )(i) of the Schedule II of the said Act or not? 2. Whether the applicant is eligible for exemption as per Sl.No.2 of the Notification 12/2017 Central tax (Rate) dated 28.06.2017 and as per Sl.No.2 of Notification annexed to the G.O.Ms(No.) 73 dated 29.06.2017 issued by Tamil Nadu SGST authorities or not on account of transfer of business from them to transferee as a going concern in terms of business transfer agreement? 3. Whether the applicant is eligible to transfer the input Tax Credit (ITC) available in their Electronic Credit Ledger to the Electronic Credit Ledger of the Transferee or Not? 29/07/2022 pdf
Tvl. Jay Kay Trans What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Center Region Zones 7, 9 & 10” in Chennai? 2. Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No 3 of Notification No 12/2017-Central Tax (Rate)., dated 28/07/2017, as amended from time to time? 29/07/2022 pdf
Tvl. NSK Ship Management Private Limited Whether the vessel support services provided by the applicant to its group company outside India qualify as “ Export of services” under GST? 30/06/2022 pdf
Tvl. Srinivas Waste Management Services Private Limited 1. Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017- CT.(Rate) dated 28.06.2017? 2. Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide Sl.No.3 of 12/2017-C.T.(Rate) dated 28.06.2017? 3. Whether GST TDS is applicable or not for the exempted contracts? 30/06/2022 pdf