Case LawOrder No.37/ARA/2021
Healersark Resources Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- October 21, 2021
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
Case referred to AAAR in view of the difference in opinion of the members
ClassificationComposite Supply
Summary
In view of the difference in the opinions of the Members as above, the case is referred to the Appellate Authority for hearing and decision on this issue in terms of Section 98(5) of the CGST/TNGST Act 20 17, which provides that where the members of…
Judgement
HEALERSARK RESOURCES PRIVATE LIMITED, No.72, Vengadmangalam main road, Pommar, Vadapalani, Chennai 600048 (hereinafter called the ‘Applicant’) is registered under the GST Vide GSTIN 332100000255ARB. They have sought Advance Ruling on the following questions:- 1. What is the applicable GST SAC cod and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited…