![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]")
GST Exemption Notification not Applicable for Research and Development Services provided for ‘Agro-Chemical’ Sector: AAR [Read Order]
The Tamil Nadu Bench of the Authority for Advance Rulings ( AAR ) has ruled that Goods and Services Tax ( GST ) Exemption Notification 04/2019 is not...
![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]](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]")
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]")