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Search results for: TN AAAR

Tamil Nadu AAAR Order For M/s GRB Dairy Foods Pvt. Ltd

No GST ITC on Input Services Using Products’ Promotional Scheme: TN AAAR

The Tamil Nadu Appellate Authority of Advance Ruling( AAAR ) ruled that inputs or input services procured for a promotional scheme of products are not qualified for ITC. The appellant, M/s GRB Dairy Foods Pvt. Ltd is involved in the business of making and supplying ghee, masalas, instant mixes, and sweets. With the goal of […]

GST Applicable on Employee's Credit Card Expenses

TN AAAR: GST on Employee’s Credit Card Expenses in Case of An Indian Subsidiary

Often there is chaos whether GST is applicable to the foreign company or the Indian subsidiary of the foreign company. The Tamil Nadu AAAR passed a ruling that the GST is leviable on Credit card expenses incurred by employees of an Indian subsidiary of a foreign company. The appellant is “Messrs ICU Medical LLP” which […]

Eligibility of Transitional Credit Not Under Advance Ruling

TN AAAR: Transitional Credit Eligibility Out of Advance Ruling Ambit

The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) held that the problem of eligibility of Transitional Credit is not within the purview of the Advance Ruling. The petitioner Shapoorji Pallonji and Company Private Limited seeks the advance ruling upon the problem that the Transitional Provision under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST […]

18 Percent GST Rate for Street Lightning Activity

Kar AAAR: Street Lightning In Energy Performance Contract Will Attract 18% GST Rate

By setting aside the ruling of the lower authority, the Karnataka Appellate Authority of Advance Ruling (AAAR) in its recent ruling held that On-street lightning activity under Energy Performance Contract GST at 18% rate Grab the information of revised GST slab rates on consumer products in India, Although the GST council finalized the slab rates […]

UP GST AAR's Order for M/s Indian Thermit Corporation Limited

AAAR: 18% GST Applies on Work Contract Services to UP Jal Nigam (UPJN)

The Uttar Pradesh Appellate Authority for Advance Ruling (AAAR) in its recent ruling, held that 18% Goods and Services Tax (GST) would be subjected to be applied to work contract services to Uttar Pradesh Jal Nigam (UPJN). The bench of Dr Uma Shanker and Ministhy S. sees that the Uttar Pradesh Jal Nigam (UPJN) is […]

Tamil Nadu GST AAR's Order for M/s R.Gopalsamy, I.R.S

TN AAR: 18% GST Rate Applies on Civil Construction Delivered to Madras IIT

An 18% GST would be levied on the civil contracts provided by the petitioner to the Indian Institute of Technology, Madras, Tamil Nadu Authority for Advance Ruling (AAR) held. The applicant Esvee Constructions is a contractor who has been granted a contract by IIT Madras for the ‘addition and alteration of D1 type quarters 45 […]

GST AAAR's Order for M/s. Mahavir Nagar Shiv Shrushti Co-op. Housing Society

GST AAAR: Work Contract for Housing Society Not Eligible to Claim ITC

As per a recent ruling from the Maharashtra Appellate Authority of Advance Ruling (AAAR), the housing society is ineligible to claim ITC on contract services acquired from their designated contractor. This is due to the ineligibility of housing societies to claim ITC on repairs, rehabilitation and renovation work. A two-member bench comprising Ashok Kumar Mehta […]

GST AAAR's Order for M/s HYT Engineering Company Private Limited

GST AAAR: Arrangement of Railway Electric Loco Sheds Come Under Composite Supply

The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) ruled that the setting up of an Electric Loco Shed for the Railway constitutes a composite supply of work contract service. The two-member bench of S. Kannan and Ministry S. found that the project of installing an electric loco shed at Saiyedpur Bhitri, Uttar Pradesh meets […]

Tamil Nadu GST AAR Judgement for Shanmuga Durai Partnership Firm

TN AAR: GST Levy on Rent of Partner’s Property to Firm for Enterprise

The properties rented out by the partner to his partnership firm are subjected to pay the GST specified by Tamil Nadu authority for the Advance Rulings (TNAAR). The same would be applied despite when there is NIL rent. The petitioner, Chennai-based Shanmuga Durai is the Managing Partner of a partnership firm and indeed owns individual […]

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