AAR Tamil Nadu – Page 2 – OnlineTaxUpdate

GST DAILY – 192

byCA Pradeep Modi23/03/202423/03/2024

Supply of services by way of providing hostel accommodation falls under Heading 9963 and taxable at 18%: AAR

Hostel and Accommodation service operating through rental premises along with food-related service taxed @ 9% CGST

byCA Bimal Jain14/02/202414/02/2024

The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023dated September 04, 2023]…

GST Article

GST DAILY – 166

byCA Pradeep Modi30/01/202430/01/2024

Exemption not available on hostel services due to temporary nature and specific licenses, AAR distinguished it from residential dwelling The…

GST in Media

Mattresses supplied to school hostels not exempt from GST: Tamil Nadu AAR

byAdmin29/04/202329/04/2023

The supply of mattresses by a company in Tamil Nadu to school hostels in other states is not exempt from…

AAR GST Article

No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery

byCA Bimal Jain18/01/202318/01/2023

The AAR, Tamil Nadu in the matter of VBC Associates [Advance Ruling No. 10/2022/ARA dated August 31, 2022], has ruled…

AAR

Integration, testing and installation of software between centres of a same unit is supply between distinct persons

byCA Bimal Jain14/01/202314/01/2023

The AAR, Tamil Nadu in the matter of Ola Electric Technologies Pvt. Ltd. has held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufacturing unit to a software development centre on behalf of end-users is subject to GST being a supply between two distinct persons.

AAR GST Article