Value of DCW under Self-execution Schemes to be restricted to Establishment and Supervision charges, if received from recipient: AAR [Read Order]
The Tamil Nadu Advance Ruling Authority (AAR), held that the value of 'Deposit Contribution Works' (DCW) under self-execution schemes is to be...
![Value of DCW to be adopted on Self Execution Schemes as per the amount charged and received: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Tamil-Nadu-Advance-Ruling-Authority-DCW-AAR-Advance-Ruling-Authority-Value-of-DCW-Self-Execution-Schemes-TAXSCAN.webp "Value of DCW to be adopted on Self Execution Schemes as per the amount charged and received: AAR [Read Order]")
![Collection of Increased Rent for Past Periods amounts to Supply under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-AAR-Supply-Metropolitan-Transport-Corporation-Past-Periods-amounts-Goods-and-Services-Tax-Laws-taxscan.webp "Collection of Increased Rent for Past Periods amounts to Supply under GST: AAR [Read Order]")
![GST Exemption Notification not Applicable for Research and Development Services provided for ‘Agro-Chemical’ Sector: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/GST-Goods-and-Services-Tax-Research-and-Development-Services-Agro-chemical-sector-Agro-chemical-GST-exemption-taxscan.jpg "GST Exemption Notification not Applicable for Research and Development Services provided for ‘Agro-Chemical’ Sector: AAR [Read Order]")
No GST Leviable on the Sale of Goods Warehoused in Third Party FTWZ under MOOWR Scheme: AAR [Read Order]
The Tamil Nadu Authority for Advance Rulings ( AAR ) held that the Goods and Services Tax ( GST ) is not leviable on the sale of goods warehoused in third-party Free Trade Warehousing Zone ( FTWZ )...
![No GST Leviable on the Sale of Goods Warehoused in Third Party FTWZ under MOOWR Scheme: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-AAR-Goods-services-tax-Authority-for-advance-rulings-Tamil-nadu-TAXSCAN.jpg "No GST Leviable on the Sale of Goods Warehoused in Third Party FTWZ under MOOWR Scheme: AAR [Read Order]")
![Rotary Car Parking System is Civil Structure, GST ITC not admissible: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-AAR-Tamil-Nadu-Rotary-Car-Parking-System-GST-ITC-GST-ITC-taxscan.jpg "Rotary Car Parking System is Civil Structure, GST ITC not admissible: 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, fall under the ‘pre-packaged and labelled’...
![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]")
Not Supplier/Recipient of ‘Export Freight’ on FOB Exports, No GST payable on RCM basis by Exporter: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling ( AAR ) ruled that Free on Board ( FOB ) exporters under the Reverse Charge Mechanism ( RCM ) basis wouldn’t be liable for Goods and Services Tax ( GST )...
![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]
Although the oil is marketed as lamp oil, the Tamil Nadu Authority for Advance Ruling (AAR) declared that the classification may only be done based on the components of the item and not the end use...
![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]
The Tamil Nadu Authority for Advance Ruling (TN AAR) ruled that 18% Integrated Goods and Services Tax (IGST) is applicable on the mattresses supplied to the educational institutions of both Karnataka...
![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]")