GST – Advance Ruling

Subject
 1  M/s Bharat Petroleum Corporation – applicability of job work provision of section 143 of the GST Act
2 Quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose is exempted from GST.
3 The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category “Health Care Services”.
4 “Classic Malabar Parota” and “Whole Wheat Malabar Parota” are taxable @18% GST.
5 M/s Prodair Products India (P) Ltd – Applicability of job work.
6 The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category “Health Care Services”.
7
  ii) All parts of fishing or floating vessels are taxable @5% GST.
  iii) no reverse input tax credit is applicable on parts / components replaced under warranty.
  iv) Credit of higher input tax paid on purchase of raw materials can be availed, even though the manufactured product is taxable at lesser tax rate.
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9 Ada is taxable @5% under GST.
10 Supply of food items to the employees for consideration in the Canteen would come under the definition of supply and would be taxable under GST
11 Advance ruling on issue related to absorbing developmental charges in fixing land cost.
12 Tile adhesive and joint filler are taxable @ 18% GST.
13  i) Supply of works contract awarded by Government and Central University of Kerala attracts 12% GST.  ii) Supply of works awarded by M/s HLL Infra Tech Services Ltd. for construction at Life Science Park, Thiruvananthapuram attracts 18% GST.
14 Computers, laptops etc. used for providing output service would not qualify as inputs for the purpose of availing transactional ITC u/s 140(2) / 140(3) of KSGST Act.  These goods are not eligible for ITC for the VAT period.
15 i) Supply of medicines and allied items provided by a hospital through pharmacy to in-patients is part of composite supply of health care treatment and hence not separately taxable. ii) Supply of medicines and allied items provided by hospital through pharmacy to out-patients is taxable.
16  i) Small business exemption provided u/s 22 of GST Act is eligible to co-owners separately in the case of jointly owned property, where the rent is collected together but divided equally and transferred to the respective co-owners. ii) Engaging a co-owner to collect and distributing rent among all the owners for administrative convenience has no implication on the business exemption u/s 22 of the GST Act for individual co-owners.
 17 The transfer of right to use of any goods for any purpose is liable to GST.
 18 Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST
19 The implants for joint replacements falling under HSN Code 90213100 is taxable @ 5%”
20 Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels are taxable @ 5%”
21 Carry bags made of polypropylene non-woven fabrics is taxable @ 5%”
22 Rubber Wood is taxable @ 18%
23 Applicability of GST in import / High Sea Sales
24 Recovery of food expenses from employees for canteen services is taxable as a supply of services under GST

 



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