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TaxReply India Pvt Ltd

CHENNAI PORT TRUST
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

MANASA GANGOTRI KATA
KURINJI SELVAAN V.S
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

CHENNAI PORT TRUST
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Sep 26, 2019
Order No.

44/AAR/2019

Citation

2019(9) TAXREPLY 929
Original Order
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ORDER

M/s. Chennai Port Trust, No.1, Rajaji Salai, Chennai-600001, (hereinafter called the Applicant) is engaged in supply of port services and incidental supply of goods like disposal of discarded assets. They are registered under GST with GSTIN 33AAALC0025B1Z9. They have preferred Application seeking Advance Ruling on the following questions:- Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting immovable properties to Government, Government Agencies, Court in the following 3 situations.- i. The license has expired and not in force but the license continues to be in Possession and occupation of the immovable properties: ii. The license is in force, but the licensee does not pay the periodical license fee to the assessee as provided in the license agreement. iii. The license is in force, but the licensee pays a portion of t....

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