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Search results for: AAR Tamil Nadu

Tamil Nadu GST AAR's Order for Karthik and Cо.

Tamil Nadu AAR: Non-Monetary Benefits Such as Free Gifts and Tours Will Attract GST

The Authority for Advance Ruling, Tamil Nadu, confirmed that non-monetary benefits like gifts, compliments, and foreign or domestic tour packages received by a dealer from its principal manufacturer include supply of service under section 7 of the Central Goods and Services Tax Act, 2017 (CGST Act), and are thus accountable to Goods and Services Tax […]

Tamil Nadu GST AAR's Order For M/s. United India Insurance Company Limited

Tamil Nadu AAR: GST Exemption on Health Insurance to Govt, Reinsurance from Foreign Entities

It has been mentioned by the Tamil Nadu Authority for Advance Ruling (AAR) that health insurance services furnished via United India Insurance Company Limited to the Tamil Nadu State Government (TNSG) are waived from Goods and Services Tax (GST) under S.No.40 of Notification No.12/2017 Central Tax (Rate). It was quoted under the decision that reinsurance […]

TN GST AAR's Order for M/s. Metropolitan Transport Corporation Limited

Tamil Nadu AAR: GST Applicable on Increased Rent for Past Periods

The petitioner Metropolitan Transport Corporation Limited is a Government of Tamil Nadu operating the business of providing passenger transportation services. As per the Goods and Services Tax Laws, this primary business activity of the petitioner falls under the exempted category. The petitioner furnished a copy of the challan on 12-02-2024 proofing the payment of application […]

Tamil Nadu GST AAR's Order for International Institute of Biotechnology and Toxicology (IIBAT)

Tamil Nadu AAR: GST Exemption Notification Does Not Apply to R&D Services for the Agro-Chemical Sector

Goods and Services Tax ( GST ) Exemption Notification 04/2019 is not applicable for services of research and development supplied with the ‘Agro-Chemical’ Sector, Tamil Nadu Bench of the (AAR) Authority for Advance Rulings stated. It was stated by the authority bench that the place of supply stays u/s 13(3) of the IGST Act, 2017, […]

TN GST AAR's Order for Arthanarisamy Senthil Maharaj

Tamil Nadu AAR: ITC is Not Allowable for Rotary Car Parking Systems Under GST

Input tax credit (ITC) is not permissible on rotary car parking systems, the Tamil Nadu Authority of Advance Ruling (AAR) held. The bench of D. Jayapriya and A. Valli noted that the Rotary car parking system is an infrastructure to cater to the requirement for greater urban density and compactness in cities and to make […]

Tamil Nadu GST AAR's Order for Royal Coach Builders

Tamil Nadu AAR: 18% GST Applies for the Activity of Bus Body Building

According to a recent ruling by the Tamilnadu Authority for Advance Ruling (AAR), bus bodybuilding activities are subject to an 18% Goods and Service Tax. The proprietrix company Royal Coach Builders, which specializes in producing bus bodies, builds the bodies over the chassis that the client supplies in accordance with their specifications. On the question […]

Tamil Nadu AAR Judgement for M/s Navabharat Importers

Tamil Nadu AAR: 18% GST Levy on Toys Consisting Electronic Parts

The Tamil Nadu bench of the Authority for Advance Rulings (AAR) ruled that 18% GST on toys comprises electronic objects no matter in what way they are used. The petitioner owner of M/s Navabharat Importers are regular importers and traders of toys via different countries and sell these goods in retail and via e-commerce platforms. […]

GST on Leasing of Pathway Person to Dwelling Unit

Tamil Nadu AAR: 18% GST on Leasing of Pathway Person to Their Dwelling Unit

The Tamil Nadu Appellate Authority of Advanced Ruling (AAAR) upheld the AAR’s ruling that 18% GST shall be levied on the Leasing of the pathway to an individual to their dwelling unit. Here, in this case, the applicant is the “Chennai Metro Rail Limited” which took possession of the part of the property including the […]

GST Rate for Gift Vouchers

Tamil Nadu AAAR: Now Gift Vouchers Also Taxable as Per GST

When it comes to whether Gift Vouchers are taxable or not, there have always been doubts. Clearing the air about whether gift vouchers are taxable or not, the Tamil Nadu Bench of the Appellate Authority for Advance Ruling (AAAR) held that ‘Gift vouchers’ are taxable and shall come within the domain of Goods and Services […]

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