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Tamil Nadu GST AAR's Order for Shri R.Gopalsamy

TN AAR: GST Exemption on Rental Income for Storing Agricultural Products

For the case of Shri R.Gopalsamy, the Authority of Advance Ruling (AAR Tamilnadu) directed that the rent obtained via warehouse for storing the Agricultural Produce Exempt from GST. The Question and Ruling are as follows: Tamil Nadu GST AAR Ruling Applicant Name Shri R.Gopalsamy GSTIN of the applicant 33AEJFS5190J1ZO Applicant Samco Logistics LLP Tamil Nadu […]

TN GST AAR's Order for Access Healthcare Services Pvt. Ltd.

TN AAR Allows GST ITC for Leasing Vehicles to Transport Women Employees

The Authority for Advance Rulings (AAR) has clarified that employers in Tamil Nadu can now avail of ITC on the Goods and Services Tax (GST) paid for leasing vehicles used to transport women employees during nighttime and early morning hours. This ruling is particularly relevant in states where employers are required to provide transportation to […]

TN GST AAR's Order for Muniyasamy Abhinaya

TN AAR: School Transportation Fees Eligible for Exemption from GST

The transport services for the students along with the staff of some schools shall not levied to GST, the authority for the advance rulings (Tamil Nadu) ruled. Hence no GST is to be charged on the fees collected via the service provider from the parents. On February 9, 2023, the applicant registered on the GST […]

TN GST AAR's Order for M/s Hosur Coir Foams Pvt Ltd

TN AAR: 18% GST Levy on Mattresses Delivered to Institutes of Several States

The Tamil Nadu Authority for Advance Ruling (AAR) held that the mattresses provided to the educational institutions of both Karnataka State and other states are liable for 18% Integrated Goods and Services Tax (IGST). The applicant, Hosur Coir Foams Private Limited is a maker and provider of rubberized coir mattresses and bare blocks, alleges that […]

TN GST AAR's Order for Profisolutions Private Limited

TN AAR: Services by Authorize Branch to Head Office & Vice Versa Are Liable Under GST

The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that the services offered by a branch office to the head office or vice versa are liable for GST. However, each is required to have a separate GST registration. The services must be provided by common employees of the person. The applicant has a branch […]

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 […]

Tamil Nadu GST AAR's Order for NTL India Private Limited

TN AAR: GST Levy on Refundable Toll Charges, Part of Value of Supply

The Tamil Nadu Authority for Advance Ruling ( AAR ) has ruled that reimbursement of toll charges is subject to include in the value of supply and is taxable under GST Act. The applicant, NTL India Private Limited is involved in furnishing the services like rental services of road vehicles including buses, coaches, cars, and […]

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 […]

18% GST Rate for Children Smart Tricycle

TN AAR: 18% GST Levy on Children Smart Tricycle & Kick Scooter

Recently the Tamil Nadu Authority of Advance Ruling (AAR) notified that the Children Scooter, Activity Ride-on, Smart Tricycle and Kick Scooter are eligible to be levied with 18% GST. One applicant named Joshna Candesh Shah also happens to be the trader as well as importer of playing toys from multiple regions and countries and further […]

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