In re Karthik & Co. (GST AAAR Tamilnadu)
Date: April 23, 2026
Subject Matter
Advance Ruling Remitted for Reconsideration of Non-Monetary Benefits as Supply
Summary
The Appellate Authority for Advance Ruling (AAAR) remanded the case back to the original Authority for Advance Ruling (AAR). This decision was based on the appellant furnishing divergent facts during the appeal process compared to the original applic…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,TAMILNADU At the outset, it is made clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pari materia and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to suc…