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![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]")
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...
![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]](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]](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]")
Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) holds support services to overseas customers are not export services since the taxable territory is the location where services are actually...
![Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Taxable-Territory-AAR-Support-Services-Overseas-Customers-Export-Service-taxscan.jpeg "Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]")
![Support Services to Overseas Shipping lines/ Charterers attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Support-Services-Shipping-lines-GST-AAR-Taxscan.jpeg "Support Services to Overseas Shipping lines/ Charterers attracts 18% GST: AAR [Read Order]")
Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]
Tamil Nadu Authority for Advance Ruling (Tamil Nadu AAR), held that provisions of specified services would qualify as support services hence taxable. The members present were T G Venkatesh,...
![Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Support-Services-Water-Transport-Support-Services-GST-Applicable-AAR-Taxscan.jpeg "Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]")
![PSA Medical Oxygen Generation Plant Attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/PSA-Medical-Oxygen-Generation-Plant-Attracts-GST-AAR-Taxscan.jpg "PSA Medical Oxygen Generation Plant Attracts 18% GST: AAR [Read Order]")
![12% GST Applicable on Solar Pump Controller for Solar Submersible Pump Application: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/12-GST-Solar-Pump-Controller-Solar-Submersible-Pump-Application-AAR-Taxscan.jpeg "12% GST Applicable on Solar Pump Controller for Solar Submersible Pump Application: AAR [Read Order]")