#Tamilnadu

9 articles

AAR · Tamilnadu

Kraft, Greaseproof and Glassine Paper Bags Attract 5% GST Under Entry 319: AAR Tamil Nadu

In two rulings, the Tamil Nadu Authority for Advance Ruling held that unbranded paper bags without handles fall under HSN 4819 4000 and attract 5% GST, not 18%,…

Nov 3, 20262 min read

AAR · Tamilnadu

Fermented Grape Beverage Not Fruit-Juice Drink

The Tamil Nadu Authority for Advance Ruling found a yeast-fermented 'non-alcoholic red wine' is not a 5% fruit-juice drink, but gave no ruling on classification…

Nov 2, 20262 min read

AAR · Tamilnadu

Fire Protection System Supply-and-Installation Is Works Contract for Immovable Property

The Tamil Nadu Authority for Advance Ruling held that supply, erection, testing and commissioning of a fire protection system is a works contract under SAC 9954…

Oct 31, 20262 min read

AAR · Tamilnadu

ITC Not Admissible on Land Survey Charges Incurred for Afforestation Obligations of Golf Course

The Tamil Nadu Authority for Advance Ruling has held that Input Tax Credit on GST paid for land survey charges incurred for purchasing alternate land to be surr…

Sep 21, 20261 min read

AAR · Tamilnadu

Town Panchayat’s Leasing of Weekly Market to Tender Contractors Is Not a Supply of Goods or Services

The Tamil Nadu Authority for Advance Ruling has held that the activity of a Town Panchayat in leasing the right to collect weekly market fees from merchants, fa…

Sep 21, 20261 min read

AAR · Tamilnadu

Aquaculture Aerator Gear Boxes Not Classifiable Under HSN 8436 at 5% GST

The Tamil Nadu Authority for Advance Ruling has held that aerator gear boxes and their spare parts used in aquaculture (prawn rearing) are not classifiable unde…

Sep 21, 20261 min read

AAR · Tamilnadu

Semen Sorting Services Not Exempt

The Tamil Nadu Authority for Advance Ruling has held that bovine semen sorting services — the laboratory-based separation of X and Y chromosome-bearing cells fr…

Sep 21, 20261 min read

AAR · Tamilnadu

Sanitation Contracts With Municipal Corporations

The Tamil Nadu Authority for Advance Ruling has issued two companion rulings on the same day covering two contracts of M/s Jay Kay Trans with the Greater Chenna…

Aug 14, 20263 min read

AAR · Tamilnadu

Compostable Is Not the Same as Biodegradable

The Tamil Nadu Authority for Advance Ruling has delivered a closely reasoned ruling that will require the compostable packaging industry to take stock of its cl…

Aug 13, 20263 min read

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