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TaxReply India Pvt Ltd

NTL INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

NTL INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Jun 30, 2022
Order No.

TN/24/ARA/2022

Citation

2022(6) TAXREPLY 6012
Original Order
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ORDER

NTL INDIA PRIVATE LIMITED, 11/2, Muthaiyal Reddy Street, Alandur, Chennai-600016 (hereinafter called the Applicant) are registered under GST with GSTIN 33AACCN0628C2Z3. The applicant has sought Advance Ruling on the following questions:- 1. Whether the exemption of GST on the intra-state supply of services of description as specified against SI.No.23 in Col(3) of the Table to Notification No. 12/2017-CT(rate) dated 28.06.2017, Viz services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967, from so much of the central tax leviable thereon under sub-section (1) of Section 9 of the said act, as amended is applicable to the applicant as well. 2. Whether the value of toll charges (which attracts NIL rate as pointed out in (i) above is liable to be included in the value of outward supply of service? 3. Whether the applicant is liable to pay tax on the toll charges also by adding to outward value of supply of service. The Appli....

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☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).