Umapathy Poultry Farms ., In re
Date: February 26, 2026
Subject Matter
Advance Ruling Application Withdrawn by Recipient of Services as Tax Liability Vests with Supplier
Summary
The Authority for Advance Ruling has disposed of as withdrawn an application for advance ruling regarding the GST exemption and RCM applicability on the transportation of eggs and the lease of land for poultry farming. The applicant, being the recipi…
FULL TEXT OF THE ORDER OF AUTHORITY FOR 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 / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act,…