Raja Dheepam Spinning Mills Private Limited ., In re

Date: June 19, 2023

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): R Gopalsamy, N Usha
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Subject Matter

Supply of wind mill with its parts and accessories is a composite supply of wind mill and liable to tax @ 12%

Classification

Summary

The ruling describes a situation where an applicant is planning to sell a wind mill to a buyer along with the land on which the wind mill is embedded. The applicant seeks clarification on the taxability of this transaction under the GST Act. The ruli…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  TAMILNADU The applicant, M/s Raja Dheepam Spinning Mills Private Limited, having registered premises at SF. No. 161/2, Vellapparai Pudhur, Pallipalayam, Namakkal Dt., Pin.: 638 008, (hereinafter referred as the applicant) is registered under the GST Act, 2017, with GSTIN 33AADCR4558C1ZM. The Applicant has sought Advance Ruling on the fo…

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