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TaxReply India Pvt Ltd

SUNDARAM FINANCE LIMITED
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

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

Petitioner / Applicant

SUNDARAM FINANCE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Mar 31, 2022
Order No.

TN/14/ARA/2022

Citation

2022(3) TAXREPLY 5681
Original Order
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ORDER

M/s. Sundaram Finance Limited, 21, Patullos Road, Chennai 600 002 (hereinafter called the Applicant) is registered under GST Vide GSTIN 33AAACS4944A2ZT. The applicant is a Non-Banking Financial Company having its registered and head office at Chennai and among its other finance services, is also involved in the business of leasing. The Leasing business involves leasing of machineries, commercial vehicles, and non- commercial vehicles. The Applicant has separate GST registrations for its leasing business in eleven States. They have sought Advance Ruling on the following question:- 1. Whether the portion of the certain additional services viz., payment of road tax/registration fees, insurance premium, etc., rendered by the applicant in the course of its Leasing of the vehicle/s to the Lessee falls under the category of “services of a pure agent”? Or 2. Whether the recovery of Motor Vehicle Registration fee, Motor Vehicle life Tax & RTO charges etc., by the ....

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