TAMIL NADU STATE APPELLATE AUTHORITY FORADVANCE RULING (Constituted under Section 99 of Tamil Nadu Goods and Services Tax Act 2017)

A.R. Appeal No.04j2025jAAAR Date:15.09.2025.

BEFORE THE BENCH OF Shri. Madan Mohan Singh., I.R.S., Shri. S. Nagarajan, I.A.S., Chief Commissioner of GST& Central Excise, Commissioner of Commercial Taxes, Member, Appellate Authority for Advance Member, Appellate Authority for Ruling, Tamil Nadu. Advance Ruling, Tamil Nadu.

Nunaambakkam, Chennai-600 034 Chepouk. Chennai-600 005.

Order-in-Appeal No. AAARj5j2025 (AR)

(Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101 (1) of the Tamil Nadu Goods and Services Tax Act, 2017)

Preamble

1.Interms of Section 102of the Central Goods & ServicesTaxAct 2017/Tamil Nadu Goods & ServicesTaxAct 2017("the Act",inShort),thisOrdermaybe amended bythe Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or isbrought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the Order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unlessthe Appellant has been given an opportunity of being heard.

2. Under Section 103(1) of the Act, this Advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) on the applicant who had sought it in respect of any matterreferred to in sub-section (2)of Section 97for advance ruling:

(b) on the concerned officer or the jurisdictional officerin respect of the applicant.

3. Under Section 103 (2) of the Act. this Advance ruling shall be binding unlessthe law, facts or circumstances supporting the said advance ruling have changed.

4. UnderSection 104(1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it undersub-section (1) of Section 101 has been obtained by the Appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rulesmade thereundershall apply to the Appellant asif such advance ruling has never been made.

At the outset. we would like to make it clear that the provisions of both the Central Goods and Services TaxAct and the Tamil Nadu Goods and Services Tax Act (herein after referred to as 'Act') are in parimateria and have the same provisions inlike-matters and differfrom each otheronlyon fewspecific provisions. Therefore. unless a mention is specifically made to such dissimilar provisions. a reference to the Central Goods and Services Tax Act. 2017 would also mean a reference 10 the same provisions under the Tamil Nadu Goods and Services Tax Act. 2017.

2. Thesubject appeal was filed underSection 100[1) of the Tamil Nadu Goods & ServicesTaxAct,2017/Central Goods & Services TaxAct 2017(hereinafter referred to as 'the Act') by M/s. Kanishk Steel Industries Limited (hereinafter referred to as 'Appellant'). The appeal was filed against the Advance Ruling No. 0l/ARA/2025 dated 06-02-2025. passed by the Authority for Advance RUling, Tamil Nadu (hereinafter referred to as 'AAR') on the Application for Advance ruling. filed by the Appellant. The Appellant has paid Rs.lO,OOO/- towards CGST and Rs.10,000/

towards SGST vide Challan CPIN No. HDFC25063300477400 DATED 20-06-2025.

3. Theappellant registered underthe GST Act vide GSTIN 33AABCK2367G1ZS is a Limited company under the administrative control of 'STATE', and are engaged in the business of manufacturing and supplyof different types of steelsfor decades, which are covered under HSN 72165000, 72141000 etc., taxable @18%. The Appellant has now planned to replace its existing 10.2MW Windmill power plant with Solar Power plant with same capacity of 10.2 MW which is to be installed at Ayyan