![Processed Frozen Shrimp Packed in Individual Printed/Plain Pouches falls within Pre-Packaged and Labelled Category, Export attracts GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Authority-for-Advance-Ruling-Tamil-Nadu-Tamil-Nadu-AAR-labelled-category-export-GST-taxscan.jpg "Processed Frozen Shrimp Packed in Individual Printed/Plain Pouches falls within Pre-Packaged and Labelled Category, Export attracts GST: AAR [Read Order]")
Processed Frozen Shrimp Packed in Individual Printed/Plain Pouches falls within 'Pre-Packaged and Labelled' Category, Export attracts GST: AAR [Read Order]
The Authority for Advance Ruling (AAR), Tamil Nadu, ruled that processed frozen shrimps, when packed in individual printed or plain pouches or boxes,...
![Not Supplier/Recipient of ‘Export Freight’ on FOB Exports, No GST payable on RCM basis by Exporter: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-FOB-GST-Authority-for-advance-ruling-Free-on-board-Goods-and-services-TAXSCAN.jpg "Not Supplier/Recipient of ‘Export Freight’ on FOB Exports, No GST payable on RCM basis by Exporter: AAR [Read Order]")
![No GST applicable on School Bus Services for Students and Staff: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-GST-applicable-School-Bus-Services-Students-Staff-AAR-taxscan.jpg "No GST applicable on School Bus Services for Students and Staff: AAR [Read Order]")
![Classification of Oil can be done only as per Contents of the Item and not as per the End Use: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Oil-AAR-Taxscan.jpg "Classification of Oil can be done only as per Contents of the Item and not as per the End Use: AAR [Read Order]")
![18% IGST Applicable on Mattresses Supplied to Educational Institutions of both Karnataka and other states: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/IGST-Mattresses-Supplied-to-Educational-Institutions-Mattresses-Educational-Institutions-AAR-taxscan.jpg "18% IGST Applicable on Mattresses Supplied to Educational Institutions of both Karnataka and other states: AAR [Read Order]")
GST Applicable on Services provided by Branch office to Head office and vice versa having separate GST registration: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling (TNAAR) determined that services, including services of common employees provided by a branch office to the head office and vice versa shall be...
![GST Applicable on Services provided by Branch office to Head office and vice versa having separate GST registration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Services-provided-by-Branch-office-Head-office-GST-registration-AAR-taxscan.jpg "GST Applicable on Services provided by Branch office to Head office and vice versa having separate GST registration: AAR [Read Order]")
![18% GST Applicable on Civil Contracts Services provided to IIT Madras: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Civil-Contracts-Services-IIT-IIT-Madras-AAR-Authority-for-Advance-Ruling-civil-contracts-taxscan.jpeg "18% GST Applicable on Civil Contracts Services provided to IIT Madras: AAR [Read Order]")
TN AAR allows withdrawal of ARA due to rescindment of Notification of 5% GST rate on Science & Technical Equipments [Read Order]
The Tamil Nadu Authority for Advance Ruling (TN AAR) bench consisting N. Usha (SGST member) and R. Gopalasamy (CGST member) allowed the application to withdraw the advance ruling application without...
![TN AAR allows withdrawal of ARA due to rescindment of Notification of 5% GST rate on Science & Technical Equipments [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TN-AAR-withdrawal-of-ARA-rescindment-of-Notification-Science-and-Technical-Equipments-GST-rate-on-Science-Technical-Equipments-taxscan.jpg "TN AAR allows withdrawal of ARA due to rescindment of Notification of 5% GST rate on Science & Technical Equipments [Read Order]")
GST applicable to Products Manufactured as Pasteurised Milk and Milk Cream and Named as “Jigarthanda”: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has held that the Goods and Service Tax would be applicable on the products manufactured as pasteurised milk and milk cream in the name of...
![GST applicable to Products Manufactured as Pasteurised Milk and Milk Cream and Named as “Jigarthanda”: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-products-Manufactured-Pasteurised-Milk-Milk-Cream-Jigarthanda-Pasteurised-Milk-and-Milk-Cream-AAR-Authority-for-Advance-Ruling-taxscan-.jpg "GST applicable to Products Manufactured as Pasteurised Milk and Milk Cream and Named as “Jigarthanda”: AAR [Read Order]")
![5% of GST applicable to Supply of Dried Coconut by EMS COCO: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-Supply-of-Dried-Coconut-EMS-COCO-Dried-Coconut-AAR-Dried-Coconut-by-EMS-COCO-taxscan.jpg "5% of GST applicable to Supply of Dried Coconut by EMS COCO: AAR [Read Order]")
Application not admissible for ruling if failed to substantiate the proposed Transaction: AAR [Read Order]
While considering the application for ruling on the classification of “Fly Ash Blocks” the Tamil Nadu Authority for Advance Ruling held that there will be no advance ruling if the applicant failed to...
![Application not admissible for ruling if failed to substantiate the proposed Transaction: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/transaction-AAR-taxscan.jpeg "Application not admissible for ruling if failed to substantiate the proposed Transaction: AAR [Read Order]")