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Advance Ruling GST

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Name Description Date Download
Ms. Tamil Nadu Nurses and Midwives Council - Advance Ruling No. 21-ARA-2024 dated 30.09.2024 Advance Ruling No. 21/ARA/2024 dated 30.09.2024 - The advance ruling application is rejected 30/09/2024 pdf
Ms. Tamil Nadu Medical Council - Advance Ruling No. 20-ARA-2024 dated 27.09.2024 Advance Ruling No. 20/ARA/2024 dated 27.09.2024 - The advance ruling application is rejected 27/09/2024 pdf
Ms Kailash Vahn Private Limited-Advance Ruling No. 19-ARA-2024 dated 23.09.2024 Advance Ruling No. 19-ARA-2024 dated 23.09.2024 - The activity of body building on chassis owned by registered customer or un-registered customer both fall under the scope of supply of service and as per the scheme of classification of services merits classification under heading 9988 23/09/2024 pdf
Ms Murata Electronics India Pvt Ltd - Advance Ruling No. 18-ARA-2024, dated 20.09.2024 Advance Ruling No. 18/ARA/2024, dated 20.09.2024 - The ARA Application in Sl. No. 97/2023, dated 03.08.2023 filed by the Applicant seeking Advance Ruling is allowed to be withdrawn as per the request of the Applicant. 20/09/2024 pdf
Ms. Panasonic Life Solutions India Private Limited - Advance Ruling No. 17-ARA-2024 dated 25.07.2024 Advance Ruling No. 17-ARA-2024 dated 25.07.2024 - The activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ will get covered under para 8(a) of Schedule-III of the CGST/TNGST Acts 2017 25/07/2024 pdf
Tvl. Mitsubishi Electric India Private Limited - Advance Ruling No. 116-AAR-2023 - Rectification of Mistake dated 24.07.2024 Advance Ruling No. 116-AAR-2023 - Rectification of Mistake dated 24.07.2024 - Opinion that there is no apparent error or mistake on the face of the record in the Advance Ruling No. 116/AAR/2023 dated 22.11.2023 as alleged by the applicant. 24/07/2024 pdf
Ms. V M Polymers - Mohan Sujatha - Advance Ruling No. 16-ARA-2024 dated 24.07.2024 Advance Ruling No. 16-ARA-2024 dated 24.07.2024 - The products viz rope handle, vent plug and split top - bottom support, made from plastic merit classification under heading 8507 and the rate of tax. 24/07/2024 pdf
Tvl.CMA CGM Global Business Services India Private Limited Formerly known as CMA CGM Shared Service Centre India Pvt Ltd., ORDER No.15/ARA/2024 Dated: 15.07.2024 The applicant is eligible to avail input Services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 15/07/2024 pdf
Tvl.International Institute of Bio Technology and Toxicology Order No. 14/ARA/2024 Dated 11.07.2024 The Notification No. 04/2019 - Integrated Tax, issued dated 30tg September 20l9 shall not be applicable on the services supplied by the applicant, i.e., research and development services provided in relation to 'Agro-chemical sector'. 11/07/2024 pdf
Tvl.Last Forest Enterprise Private Limited Order No.13/ARA/2024, Dated 09.07.2024 The grant from the Food and Agriculture Organization of UN is not a supply in accordance with the provisions of the GST Act. 09/07/2024 pdf
Tvl. Mannarai Common Effluent Treatment Plant Private Limited Advance Ruling (Remanded Order) No 20/ARA/2023 dated 27.06.2024 - In the proposed modus of purchase of 'Raw effluent', treating it on own account, and the supply of output at market rates, the classification of supply of output as 'sale of goods' is correct, as discussed in para 11.4 of this order. 2. The classification of Water recovered, which is 'de-mineralized water' for Industrial use, is under CTH 2201 as Waters described under S.No.24 of Schedule - III of notification No. 01/2017-C.T.(Rate) dated 28.06.2017. 27/06/2024 pdf
Tvl.Metropolitan Transport Corporation Advance Ruling No 12/ARA/2024 dated 25.06.2024 - Yes, the collection of increased rents for the past period shall be treated as "supply" under the CGST / TNGST Acts, 2017 2. Yes, the entire increased rent amount of Rs.16042203/-, as submitted by the applicant for the period from 01.09.2005 to 31.08.2022, shall be liable to GST, under the CGST / TNGST Acts 2017 25/06/2024 pdf
Tvl. Tamil Nadu Generation & Distribution Corporation Limited Advance Ruling No. 11/ARA/2024, Dated 20.06.2024 1. The value of 'Deposit Contribution Works' to be adopted by the applicant on 'Self Execution Schemes' shall be the amount charged and received by the applicant in relation to the said service. 2. Yes, The value to be adopted by the applicant for 'Deposit Contribution Works' under the 'Self Execution Schemes' shall be restricted to "Establishment and Supervision charges" and "Other charges" if charged and received from the recipient of service. 20/06/2024 pdf
Tvl. Access Healthcare. Services Private Limited Advance Ruling No 10/ARA/2024 dated 30.05.2024 - The applicant is eligible to avail the input tax credit on contract staffing services under section 16(1) of GST Act,2017 subject to the fulfilment of conditions specified under the said section, as discussed in para 10 above. 30/05/2024 pdf
Tvl. Prime Expat Infra Private Limited Advance Ruling No. 09/ARA/2024 Dated 30.05.2024 - The sub item "da" of item "v" mentioned in item "ie" of SL No 3 of Notification No. 1l/2017-Central Tax {Rate) dated 28.06.2017 as amended is applicable to the applicant and the rates as mentioned against the said item 'ie' which is 12% (CGST 6% + SGST 6%) shall be applicable to the applicant , in respect of supply of construction services of residential flats qualifying the scheme mentioned in sub item "da" of item "v". Further in case of supply of services involving transfer of land or undivided share of land the value of supply shall be reduced by one third making the effective rate 8%{CGST 4% + SGST 4%). 30/05/2024 pdf
Tvl. United India Insurance Company Limited Advance Ruling No. 08/ARA/2024 Dated 30.05.2024 - insurance services provided by the Applicant is exempted from GST under the Serial Number 40 of the Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017 30/05/2024 pdf
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
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