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Advance Ruling GST

Name Description Date Download
Tvl. Snegithi Ladies Hostel and Catering Whether the hostel accommodation extended by the Applicant would be eligible for exemption 31/08/2023 pdf
Tvl. Eastern Common Effluent Treatment Plant Private Ltd What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them 30/08/2023 pdf
Tvl Veerapandi Common Effluent Treatment Plant Private Ltd What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them 30/08/2023 pdf
Tvl Sirupoolavapatti Common Efluent Water Treatment Plant Services What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them 30/08/2023 pdf
Tvl Angeripalayam Common Effluent Treatment Plant Limited What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them 28/08/2023 pdf
Tvl Muniasamy Abinaya Determination of the liability to pay tax on any goods or services or both 25/08/2023 pdf
Tvl Foster Wheeler G.B.Ltd Whether the Legal cost apportionment by the Applicant amounts to the supply under GST 24/08/2023 pdf
Tvl. Raja Dheepam Spinning Mills Private Limited 1. What is rate of GST for used Running Wind Turbine Generator WTG Wind Mill with accessories to sale purpose 2. What are HSN code 8 digits of Wind Turbine Generator WTG Wind Mill 3. What is Rate of GST for Wind Turbine Generator WTG Wind mill installed Land 4. What is HSN code 8 digit of Wind Mill installed land 20/06/2023 pdf
V.S.Trading Company a Classification of goods i.e. Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots tubers. b Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No.78 and tariff item 1106 of Part A of exempted goods, and tariff item 1106 in Sl.No.59 of Part C in Schedule I of the said Act. c Determination of the liability to pay tax in respect of the said goods tariff No.1106 as mentioned in Sl.No.78 of Part A of Exempted goods, and Sl.No.59 of Part C of Ist Schedule to the Act d Whether such trader/dealer is required to be registered 20/06/2023 pdf
Tvl. Haworth India Private Limited 1. In the facts and circumstances of the case whether the transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ would result in bonded warehouse transaction covered under Schedule III of the CGST Act 2017 rw CGST Amendment Act 2018 2. Whether the Integrated Tax IGST Circular No 3-1-2018 dated 25.05.2018 is applicable to the present factual situation 20/06/2023 pdf
State Industries Promotion Corporation of TamilNadu Limited 1. Whether the supply of raw water and its incidental charges are liable to be taxed under the prevailing GST Laws 2. Whether the Maintenance charges for usage of common facilities are liable to be taxed under the prevailing GST laws 3. Whether the Participatory Infrastructure development Scheme PIDP charges are liable to be taxed under the prevailing GST Laws 4. Whether the Interest collected towards delayed payment for upfront lease premium and Differential lease premium are liable to be taxed under the prevailing GST Laws 20/06/2023 pdf
AVEVA Software Private Limited 1.Whether GST is applicable on sub-licensing of the software by the applicant to end-users in India If yes then what shall be the value of supply 2. Whether GST is applicable on the Market Support fees received by the applicant from Central Hub 3. Whether the taxable value for the operating fees paid to Central Hub by the applicant pursuant to the said arrangement shall be determined as per Rule 28 of the Tax Valuation Rules prescribed in CGST Rules 2017 20/06/2023 pdf
Tamil Nadu Nurses and Midwives Council 1. Whether GST is applicable on various fees collected by TN Nurses and Midwives Council a Government Authority 19/06/2023 pdf
Tvl. Tamil Nadu Medical Council Whether GST is applicable on various Fees collected by Tamil Nadu Medical Council (TNMC) a Government Authority. 19/06/2023 pdf
Tvl. Mannarai Common Effluent 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 including natural or artificial mineral waters and aerated waters not containing added sugar or other sweetening matter not flavoured Other than drinking water in 20 litre bottles under Heading 2201 is correct 19/06/2023 pdf
Tvl. Karaipudur 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 including natural or artificial mineral waters and aerated waters not containing added sugar or other sweetening matter not flavoured other than drinking water packed in 20 litre bottles under heading 2201 is correct 19/06/2023 pdf
Tvl. Harshitha Infra Engineering Private Limited 1. Whether rendering sub contract work of Solid Waste Management-Land reclamation to Municipal Corporation of Greater Mumbai through the main contractor is exempted from payment of GST in terms of serial number 3 of Notification No.12-2017 dt.28.06.2017. 2. If answer to the above is yes, whether that exemption is applicable to all sub contracts which the applicant will undergo in future. 16/06/2023 pdf
Tvl. Access Healthcare Services Private Limited 1. Whether tax paid on input services in respect of leasing-renting-hiring of motor vehicles to provide transportation facility to women employees, is eligible to be availed as Input tax credit (ITC)? 2. If eligible, can ITC be availed for services received from the date of introduction of proviso to section 17(5)(b)(iii) of CGST Act,2017 with effect from 1st February 2019. 15/06/2023 pdf
Tvl. Naachimar Engineering Constructions 1. The GST rate 12 or 18 percentage, which rate of tax applicable on composite supply of works contract to Tamil Nadu Urban Habitat Development Board, known formerly as Tamil Nadu Slum Clearance Board works 2. The GST rate 12 or 18 percentage, which rate of tax applicable on composite supply of works contract to Tirunelveli Smart City Limited under the control of Tirunelveli City Municipal Corporation works 3. Whether they are Government Authority or not 15/06/2023 page
Tvl. The Indian Hume Pipe Company Limited 1. Whether the supply of Services by the Applicant to M/s. Tamilnadu Water supply & Drainage Board is covered by notification No. 15/2021 – Central Tax (Rate), dated 18th November,2021 r/w. Notification No.22/2021 – Central Tax (Rate), dated 31st December,2021. 2. If the supplies as per Question A are covered by Notification No. 15/2021 – Central Tax( Rate), dated 18th November,2021 r/w. Notification No.22/2021 – Central Tax (Rate), dated 31st December, 2021, then what is the applicable rete of Tax under the Goods and Services Tax Act, 2017 on such Supplies; and 3. In case if the supplies as per Question A are not covered by the Notification surpa then what is the applicable rate of tax on such supplies under the Good and Services Tax Act. 06/06/2023 pdf