Category Archives: GST Judgments Tamilnadu AAR

GST Rates on supply of food and beverages in canteens : TAMIL NADU AAR

By | October 22, 2018

Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are… Read More »

GST Rate and HSN code for Nonwoven Rice Bags : Tamil Nadu AAR Clarify

By | October 21, 2018

“Clarification on Rate of tax and HSN code for Nonwoven Rice Bags” The Applicant manufactures sacks and bags of Nonwoven fabrics. They purchase nonwoven fabric rolls and convert the same into sheets by cutting and printing and then stitch into Bags. Such Nonwoven fabric bags are mainly used for packing Rice and food products. They… Read More »

GST rate for Coir Pith is 5% ; Tamil Nadu AAR

By | October 21, 2018

The Applicant has stated that Coir pith is a by-product of the coir fibre processing industry.  In the process of extraction of coir fibre from husk, generally about one-third of the husk is processed into as coir fibre, whereas two-thirds of the husk is generated as coir pith. What is the applicable GST rate for Coir… Read More »

Pay 18% GST on Agricultural Seedling Tray : Tamil Nadu AAR

By | October 21, 2018

Clarification on classification and taxability  of Agricultural Seedling Tray under GST Held The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 82or as Hand tools. Accordingly, the subject goods… Read More »

GST ITC allowed on brokerage paid for Renting of immovable property : Tamil Nadu AAR

By | October 17, 2018

Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property. Held The applicant is eligible to take credit of the CGST & SGST charged by M/s. Catalyst Consulting Chennai in… Read More »

Receiver of Services can not apply GST Advance Ruling : AAR

By | September 12, 2018

AUTHORITY FOR ADVANCE RULINGS, TAMIL NADU Dr. Dathu Rao Memorial Charitable Trust, In re MS. MANASA GANGOTRI KATA AND THIRU S.VIJAYAKUMAR, MEMBER ORDER NO. 3/AAR/2018 JULY  30, 2018 RULING 1. Dr. Dathu Rao Memorial Charitable Trust, “PATHWAY” E-76/1, 12th West street, Kamaraj Nagar, Thiruvanmiyur, Chennai 600041 (hereinafter called the Applicant or the Trust) is a registered society registered under the Tamil… Read More »