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GST- Compilation of Ruling by AAAR Tamil Nadu

Below is the compilation of Rulings by AAAR Tamil Nadu. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.

Case: Rich Dairy Products (India) Pvt Ltd dated: 10.02.2020

Query: ‘Whether carbonated fruit juices falls under Fruit Juices or aerated drinks?’

No reason to interfere with the Order of the Advance Ruling Authority. The subject appeal is disposed of accordingly.

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Case: A.M ABDUL RAHMAN ROWTHER & CO dated: 21.10.2019

Query: “Classification of the product ” Chewing Tobacco” manufactured by them and applicability of  Notification No. 01/2017- Compensation Cess (Rate)

The Order 37/AAR/2019 dated 21.10.2019 passed by the lower authority in the case of the appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders on whether issue raised in the application by the appellant was already pending before the department after extending opportunity to the appellant.

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Case: MRF Limited dated: 24.06.2019

Query: Whether the MRF Ltd can avail the ITC of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services.”

The order issued by the original authority for advance ruling is set aside. The appellant can avail Input tax credit of the full GST charged on the undiscounted supply invoice of goods/services by their suplliers. A proportionate reversal of the credit is not required to be done by them in case of a post purchase discount given by the supplier to them throught the C2FO platform, in the circumstances mentioned by the applellant. This is subject to their fulfilling the other conditions stipulated by law and that the GST paid by them for the said goods/services is not reversed or reimbursed/ re-credited etc to them in any manner by the supplier or on his behalf after the credit has been availed by the appellant. The ruling is limited to cases where a post purchase discount is extended by the supplier of goods or services to the appellant on account of their registering in the interactive automated data exchange arrangement setup by C2FO India LLP, which is the subject matter of this advance ruling.

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Case: Mrs. Senthilkumar Thilagavathy (M / s. JVS Tex) dated: 18.03.2019

Query: Classification of Bags manufactured and supplied and the applicable rate of tax payable.

The ruling of the Original Authority is upheld and the appeal is dismissed.

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Case: Saro Enterprises dated: 06.02.2019

Query: Classification of ‘Agricultural seedling trays’ manufactured and supplied and the Applicable tax on Agricultural trays.

Advance Ruling Pronounced by AAR upheld.  Appeal Rejected

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