Whether GST is payable on rent provided in a bus by a Municipal Corporation?

Section 16(2)(aa) Section 16(2)(c) Rule 36(4) impunged order Case Title Erode City MC  Court Appellate Authority for Advance Ruling, Tamil Nadu Honorable Judges Member M.V.S Chaudary and Member M.A Siddique Citation 2021 (12) GSTPanacea 64 HC Tamil nadu AAAR/20/2021 (AR) Judgement Date 01-December-2021 Council for Petitioner Mr. Thiru K Sankaranarayanan Council for Respondent Not applicable In favour […]

Is there a GST Exemption on Operation and Maintenance of High Quality Treated Drinking Water Plant?

Case Title  Unique Aqua Systems  Court Appellate Authority for Advance Ruling, Tamil Nadu Honorable Judges Member Thiru M.V.S Choudhary and Member Thiru M.A Siddique Citation 2021 (10) GSTPanacea 63 HC Tamil nadu TN/AAAR/19/2021(AR) Judgement Date 13-October-2021 Council for Petitioner Mr Tibrewal Council for Respondent Not applicable In favour of Assessee Section Classification of service and Section 11,101(3) […]

Can whether the bore well drilling activity undertaken by the appellant on agricultural lands is qualified as ‘Support Service for agriculture classifiable?

Case Title Vallalar Borewells  Court Tamil Nadu Bench AAAR Honorable Judges Member Thiru.G.V Krishna Rao & Member Thiru M.A. Siddique Citation 2021 (6) GSTPanacea 58 HC Tamil Nadu TN/AAAR/14/2021(AR) A.R.APPEAL NO.03/2021/AAAR Judgement Date 30-June-2021 Council for Petitioner Tvl.Muthu Venkatraman Council for Respondent NA Section Section 100(1) In Favour of In Favour of Respondent The Tamil Nadu Bench […]

Whether drilling activity for agricultural purposes is exempted from GST or not?

drilling activity agricultural purposes Case Title Tvl Aravind Drillers vs Appellate Authority Court Appellate Authority for Advance Ruling, Tamil Nadu Honorable Judges Justice  Thiru G.V Krishna Rao and Justice Thiru M.A Siddique Citation 2021 (6) GSTPanacea 57 HC Tamil Nadu TN/AAAR/15/2021(AR), A.R. APPEAL NO. 04/2021/AAAR Judgement Date 30-June-2021 Council for Petitioner Mr Tvl Muthu Venkataraman […]

What is the GST rate payable on Britannia winkin cow thick shake?

GST payable Britannia winkin Case Title Britannia Industries Limited  Court Appellate Authority for Advance Ruling, Tamil Nadu Honorable Judges Member Thiru G.V Krishna Rao and Member Thiru M.A Siddique Citation 2021 (6) GSTPanacea 56 HC Tamil Nadu TN/AAAR/16/2021(AR), A.R. APPEAL NO. 02/2021/AAAR Judgement Date 30-June-2021 Council for Petitioner Mr Anandodaya Mishra Council for Respondent Not applicable In […]

Can “Air Springs” manufactured and supplied by the appellant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%?

attract GST rate 18% Case Title SI Air Springs Private Limited  Court Tamil Nadu AAAR Honourable Judges Member Thiru.G.V Krishna Rao & Member Thiru M.A. Siddique Citation 2021 (6) GSTPanacea 55 HC Tamil Nadu TN/AAAR/13/2021(AR) A.R.APPEAL NO.05/2021/AAAR Judgement Date 29-June-2021 Council for Petitioner Karthik Sundaram Council for Respondent NA Section Section 100 (1) In Favour of In […]

Is water supply a taxable service under Schedule II of the Act and eligible for exemption under SI. No.3 of Notification 12/2017?

Is water supply a taxable service Case Title New Tirupur Area Development Corporation Limited  Court Tamil Nadu Bench AAAR Honorable Judges Member Thiru G.V. Krishna Rao & Member Thiru M.A.Siddique Citation 2021 (6) GSTPanacea 53 HC Tamil Nadu TN/AAAR/17 & 18/2021(AR) A.R.APPEAL NO.06/2021/AAAR Judgement Date 30-June-2021 Council for Petitioner Thiru.P.Giridharan Council for Respondent NA Section Section 98 […]