Appellate orders (AAAR)
GST Classification of Laminated HDPE Tarpaulins Under HSN 6306
Appeal Case No. 07/WBAAAR/2018 dated 08.08.2018; Order dated 03.12.2018
The company asked if their High Density Polyethylene (HDPE) tarpaulins should be classified under HSN 6306, which covers certain textile products. The tax…
Appellate orders (AAAR)
GST on Unredeemed Loyalty Points: Haryana Appellate Authority Ruling
HAAAR/2018-19/01 dated 23.10.18
The company asked if the money they keep when customers fail to use their loyalty points within three years is subject to Goods and Services Tax (GST)…
Appellate orders (AAAR)
GST Advance Ruling on Export of Services and Refund Eligibility
HAR/HAAAR/2018-19/02 dated 22.11.2018
Esprit India Private Limited asked the Haryana tax authorities to classify its sourcing support services as exports and confirm its eligibility for GST…
Advance rulings (AAR)
GST Exemption for Institutional Supply of Frozen Chicken
Advance Ruling No.110/AAR/2023 Dated:08.09.2023
Abhitanjali Traders asked the Tamil Nadu Authority for Advance Ruling (AAR) if their frozen chicken, packed in 30kg wholesale bags, qualifies for a GST…
Advance rulings (AAR)
HP India Sales GST Advance Ruling TN/109/AAR/2023 Withdrawn
Advance Ruling No.109/AAR/2023 Dated:08.09.2023
HP India Sales asked the Tamil Nadu Authority for Advance Ruling (AAR) whether selling goods from a Free Trade Warehousing Zone (FTWZ) to resellers…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu AAR Ruling TN/102/AAR/2023
Advance Ruling No.102/AAR/2023 Dated:05.09.2023
The company asked if their ladies' hostel, which provides boarding and lodging for a monthly fee, qualifies for a GST exemption meant for residential…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu AAR Ruling TN/93/AAR/2023
Advance Ruling No.93/AAR/2023 Dated:05.09.2023
The company asked if providing hostel rooms and food to students and working women qualifies for a GST exemption meant for residential dwellings. The…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu AAR Ruling TN/94/AAR/2023
Advance Ruling No.94/AAR /2023 Dated:05.09.2023
Shree Balaji Ladies Hostel asked the Tamil Nadu Authority for Advance Ruling (AAR) if their boarding and lodging services were exempt from Goods and…
Advance rulings (AAR)
GST on Canteen Charges Recovered from Employees
Advance Ruling No.108/AAR/2023 Dated:05.09.2023
The company asked the Authority for Advance Ruling (AAR) if collecting money from employees for subsidised canteen food counts as a taxable supply under…
Advance rulings (AAR)
GST on Employee Canteen Services: Tamil Nadu Advance Ruling TN/107/AAR/2023
Advance Ruling No. 107/AAR/2023 Dated: 05.09.2023
Businesses often provide canteen facilities to employees as required by the Factories Act. The Tamil Nadu Authority for Advance Ruling (AAR) examined…
Advance rulings (AAR)
GST Input Tax Credit on EPCG Customs Duty Payments
Advance Ruling No.106/AAR/2023 Dated:05.09.2023
The company asked if they could claim Input Tax Credit (ITC) for Basic Customs Duty, Countervailing Duty, and Special Additional Duty paid after failing…
Advance rulings (AAR)
GST Rate for Two-Wheeler Seat Covers: Tamil Nadu Advance Ruling
Advance Ruling No. 105/AAR/2023 Dated: 05.09.2023
The company asked the Tamil Nadu Authority for Advance Ruling (AAR) to confirm the GST rate for bike and scooter seat covers. Because manufacturers were…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu AAR Ruling TN/104/AAR/2023
Advance Ruling No.104/AAR /2023 Dated:05.09.2023
Vrindavan Ladies Hostel asked if their boarding and lodging services for students and working women were exempt from GST as a residential dwelling. The…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu AAR Ruling TN/103/AAR/2023
Advance Ruling No. 103/AAR/2023 Dated: 05.09.2023
The company asked if providing hostel rooms to students and working women qualifies for a GST exemption meant for residential homes. The Authority for…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu Advance Ruling TN/98/AAR/2023
Advance Ruling No.98/AAR/2023 Dated:05.09.2023
The company asked if providing hostel rooms to students and working women qualifies for a GST exemption meant for residential homes. The tax authority…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu Advance Ruling TN/99/AAR/2023
Advance Ruling No.99/AAR/2023 Dated:05.09.2023
The company asked if their ladies' hostel, which provides lodging and food for a monthly fee, qualifies for a GST exemption meant for residential homes…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu Advance Ruling TN/96/AAR/2023
Advance Ruling No.96/AAR/2023 Dated:05.09.2023
The company asked if their ladies' hostel, which provides boarding and lodging for a monthly fee, qualifies for a GST exemption meant for residential…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu Advance Ruling TN/95/AAR/2023
Advance Ruling No.95/AAR/2023 Dated:05.09.2023
Surya Ladies Hostel asked if their monthly boarding and lodging services were exempt from Goods and Services Tax (GST) as residential dwellings. The…
Advance rulings (AAR)
GST on Hostel Accommodation: Tamil Nadu AAR Ruling TN/75/AAR/2023
Advance Ruling No.75 /AAR/2023 Dated:04.09.2023
GVK Accommodation asked the Tamil Nadu Authority for Advance Ruling (AAR) if their ladies' hostel services were exempt from Goods and Services Tax (GST)…
Advance rulings (AAR)
GST Advance Ruling TN/91/AAR/2023: Hostel Tax Exemption Status
Advance Ruling No. 91/AAR/2023 Dated: 04.09.2023
Stay Ladies Hostel asked the Authority for Advance Ruling (AAR) in Tamil Nadu whether their lodging and food services for students and working women were…
