Case LawAdvance Ruling No. 17/ARA/2025
Dharmaraju Ragul ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- May 8, 2025
- Type:
- Advance Ruling
- Members:
- Balakrishna, Suseel Kumar
Subject
Leasing a goods carriage to a Goods Transportation Agency (GTA) is exempt
ExemptionGTA
Summary
The case involves M/s Dharmaraju Ragul (the Applicant), an unregistered individual, seeking an advance ruling on whether leasing a goods carriage to a Goods Transportation Agency (GTA) is a taxable supply under GST. The applicant also inquired about…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU 1.Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act I TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is…