Advance Ruling GST

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Showing 141 - 160 of 359 results.

Name	Description	Date
TVL. Guru Traders	Whether the activity of bulk cement sales (purchased from manufacturers directly ) using own transport will be treated as composite supply or not.	06/06/2023
TVL. JK Fenner(India) ltd	Whether the GST paid on Works contract for carrying out repair of building shall be available for ITC to the extent to which the said expense is not capitalized to the said immovable property	06/06/2023
Tvl. Luksha Consulting Private Limited	"The team in India Will Monitor the Customer application running in UK and Provide any fix or update required in case of issues . Is GST applicable for monitoring the software application contract outside India? Contract amount will be receivable in UK Currency only.Whether IGST is applicable for the above export online monitoring software contract work and if applicable rate of GST."	06/06/2023
TVL. Polaris Foundation	1. Whether the activities undertaken by the applicant in partnership with UNICEF amounts to supply under GST? 2. Whether the said supply is exempted under GST?	06/06/2023
TVL. Sri Kalaiselvan Sago Factory	1. 1. Availability of GST paid by the applicant at the time of purchase or repairs including spares w.r.t. Vehicles – JCB used by the business for movement of goods in its place of business as inputs tax credit.	06/06/2023
Tvl.Samco Logistics LLP	.Applicability of a notification issued under the provisions of GST Act. 2.Determination of the liability to pay tax on any Goods or Services. Whether the Rental Income to be received by the Applicant from Renting Warehouse to Store. Agricultural procedure is a consideration of supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act 2017? 2. If the above activity is considered as a supply of service, then whether the same is classifiable as "loading,unloading packing,storage or warehousing of agricultural produce, with 'NIL',GST Rate under Sl.No.54(e) of SAC 9985 of the Notification-11/2017 - C.T. (Rate) dated 28th June 2017? 3.GST Rate and SAC Code applicable (if answer to point no.2 above is "No")	31/03/2023
Tvl.Profisolutions Private Limited	Determination of the liability to pay tax on any goods or services. Whether the services provided to Head Office will attract GST Liability?	31/03/2023
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
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
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
Tvl. KTV Health Food Pvt.Ltd	Classification of Goods. Determination of correct classification of RBD Palmolein used as lamp oil	27/03/2023
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
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
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
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
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
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
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
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
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

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