Advance Ruling GST

Name Description Date Download
Senthil_Maharaj_AAR_Order1 Advance Ruling No 07/ARA/2024 dated 30.04.2024 - Iput tax Credit is not admissible under section 17(5)(d) of CGST/TNGST Acts 2017 on the Rotary Parking System desired to be installed by the applicant, as discussed. 30/04/2024 pdf
Sunwoda_AAR_Order1 Advance Ruling No 06/ARA/2024 dated 30.04.2024 - GST is not leviable on the sale of goods warehoused in 3P FTWZ on "as is where is" basis to customer who clear the same to bonded warehouse under the MOOWR Scheme. 30/04/2024 pdf
Tvl. DCW Limited Order No. 05/ARA/2024 dated 28.03.2024: The subset clause of exemption of GST on Ocean freight and Air Export Freight under notification 08/2017 integrated tax- serial number 9 item ii. Transport of goods in a vessel @ 5% and item vii. Goods transport services both than 1 to 6 i.e., Air at 18% has not been extended beyond 01.10.2022 and thus the ocean freight and air freight on exports have become taxable. In case of CIF basis of export, the freight is paid by the exporter and the freight forwarder / shipping line charges the GST on freight on forward basis. 28/03/2024 pdf
Ms. DCW Limited Order No. 04/ARA/2024 dated 28.03.2024: The sunset clause of exemption of GST on Ocean freight and Air Export freight under notification 08/2017 integrated tax- serial number 9 item ii. Transport of goods in a vessel @ 5% and item vii. Goods transport services other than 1 to 6 i.e., Air at 18%, has not been extended beyond 01.10.2022 and thus the ocean freight and air freight on exports have become taxable. 28/03/2024 pdf
Ms. Balat Enterprises Private Limited Order No. 02/ARA/2024 dated 27.03.2024: The applicant is a Chennai based startup engaged mainly in providing a mobile based digital platform "VYAVSHAY" business to consumer model for small enterpreneuts to reach out bigger market easily at their own terms and conditions. The business operations provided by the applicant are farm equipments transportation services, skill-based services, other additional service. 27/03/2024 pdf
Ms. Asvini Fisheries Private Limited Advance Ruling No. 03/ARA/2024, Dated 27.03.2024: The export of processed frozen shrimps HSN: 0306, packed in individual printed pouch / box, attracts GST at applicable rates, even if they are further packed inside a printed master carton of upto 25 kgs each containing the design, label and other particulars provided by the buyer. 27/03/2024 pdf
Tvl. First Choice Outsourceing Services Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary / wages and related payments made to the Employees 26/02/2024 pdf
Faiveley Transport Rail Technologies India Private Limited Whether GST is applicable on recovery of nominal amount by the Applicant from employees for availing the facility of Canteen at the factory premises 20/12/2023 pdf
N. R. Engineering Industries Whether the Car Seat Sushion Suspension Wires manufactured by the applicant will fall under HSN 87089900 20/12/2023 pdf
Suswani Foundations Private Limited Wheher ITC is available on Inputs to the assessee when the Godowns construted by him is entirely meant for renting it out for Commercial purposes to registered dealers 19/12/2023 pdf
Tamil Nadu Generation and Distribution Corprotion Limited Liability to levy of GST on the collection of Application fee, Meter rent, Testing Fee, Harmonic Compensation chrges, Capacitor Compensation charges, Estimate charges for dditional load or reduction in load etc., 19/12/2023 pdf
Indico Motors Private Limited Whether fabrication of Truck Body on Chassis of Truck supplied by customer will be considered as sale or job work for the purpose of GST Billing? 18/12/2023 pdf
KK Processors "1.Is it Sale of Goods or services or both ? 2.If it is serevice, what is the Tax Structure 3.If it is sale of goods, what is the Tax Structure? Etc 18/12/2023 pdf
Tvl. Ionbond Coating Private Limited 1.    Whether the subsequent transfer of State Industries Promotion Corporation of Tamilnadu Limited’s (SIPCOT) allotted lease hold rights in the land from the Applicant to M/s.Kanta Flex (India) Private Limited would fall with the ambit of ‘Supply’ as defined under Section 7 of the Goods and Services Act, 2017. 29/11/2023 pdf
Tvl. Oerlikon Friction System (INDIA) Private Limited 1.    Whether the activity of bonding of carbon material friction strip to Metal components amounts to supply of service(job work) falling under SAC 9988. 29/11/2023 pdf
Tvl. Mitsubishi Electric India Private Limited a.    Whether the Company is eligible to avail the input tax credit (‘ITC’) of integrated tax (‘IGST’) paid as part of differential Customs duty for imports made during FY 2018-19, FY 2019-20 and FY 2020-21 (hereinafter referred to as “relevant period”), in terms of the timeline prescribed under Section 16(4) of the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’). 22/11/2023 pdf
Tvl. Float Glass Centre Determination of correct classification of Clear Float Glass. 22/11/2023 pdf
Tvl. Delphi TVS Technologies LIMITED Classification of any goods or services or both 22/11/2023 pdf
Tvl. Gorantla Geosynthetics Private Limited Classification of the services provided by the applicant. 17/11/2023 pdf
Tvl. Jothi Catering Rate of Tax for Outdoor Catering Services With ITC 17/11/2023 pdf