Tiruppur City Municipal Corporation ., In re

Date: March 26, 2025

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Balakrishna, Suseel Kumar
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Subject Matter

No GST on Onion Market Fee

Exemption

Summary

The case revolves around the M/s Tiruppur City Municipal Corporation, which is seeking an advance ruling to ascertain whether its activities related to leasing rights to collect entry fees for onion mandis, conducted through a tender process, fall un…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TN  (AAR) 1. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in parimateria  and have the same provisions in like matters and differ from each other only on few specific provisions.. Therefore, unless a mention is speci…

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