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Search results for: TN AAAR

Tamil Nadu GST AAAR's Order for M/S High Energy Batteries (India) Limited

TN AAAR: GST Applicable on Silver Extracted from Used Batteries Supplied Free by Indian Navy

The decision of the Authority for Advance Ruling that Goods and Services Tax (GST) is applicable on the value of silver that is extracted from old or used batteries received free of cost from Indian Naval formations has been kept by the Tamil Nadu Appellate Authority for Advance Ruling (AAAR). The silver extracted from the […]

Tamil Nadu GST AAAR's Order for M/s. Batcha Noorjahane

TN AAAR: GST Exemption Not Available on School Transport if Parents Pay Directly

For school transportation services where payments are made directly by parents, no Goods and Services Tax (GST) exemption is available, the Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) has held. The appellant, Tvl. Batcha Noorjahan, proprietor of M/s. School Transport had entered into long-term agreements with schools to deliver transportation for students and […]

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 […]

Madras HC's Order in the Case of D. Hamsa Sundaramoorthy vs. The Managing Director, TNHB

TNHB Cannot Demand Additional 5% GST After Full Payment Including Tax

The Madras High Court has ruled that the Tamil Nadu Housing Board (TNHB) is not authorised to collect any additional GST from flat purchasers after they have already paid the full cost of the flat, which includes the GST amount specified in the agreements and advertisements. Justice D Bharatha Chakravarthy gave the ruling while permitting […]

Gujarat GST AAAR's Order for M/s. Kitchen Express Overseas Ltd

Gujarat AAAR Classifies Various Mix and Instant Flours for Their GST Rate

In the case of Kitchen Express Overseas Ltd (GST AAAR Gujarat), M/s Kitchen Express Overseas Ltd (referred to as “the appellant”) submitted an appeal under section 100 of the CGST Act, 2017, and the GGST Act, 2017. This appeal challenged the Advance Ruling No. Guj/GAAR/RJ32/2021, dated July 30, 2021, issued by the Gujarat Authority for […]

Rajasthan GST AAAR's Order for Federal-Mogul Ignition Products India Limited

Rajasthan’s GST AAAR Denies AAR’s Decision and Orders for a Fresh Ruling on Canteen Subsidies

AAAR ruled that the Authority for Advance Ruling, Rajasthan had made a mistake in pronouncing the ruling on merits. AAR ruling, Rajasthan on 18.10.2022 has been set aside and the case is remanded back to the AAR to determine the application afresh on merits post acknowledging all the questions secured by the appellant in their […]

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