GST – Advance Ruling 2019

Subject
M/s R S Development & Constructions India Pvt. Ltd. –  Advance Ruling regarding rate of tax applicable for works awarded by KSEB Ltd.
M/s Vista Marine & Hydraulics – Advance Ruling regarding supply of spare parts / accessories and repair service
M/s CGR Gold Trading – Advance Ruling of rate of tax on services related to gold ornaments
M/s Baby Memorial Hospital Ltd – Advance Ruling regarding hospital supplies
M/s Industrial Engineering Corporation – Advance Ruling regarding supply related to packing containers
M/s Santhosh Distributors – Advance Ruling related to supplies.
M/s Dobersun Products Pvt. Ltd – Disposalble underpad is taxable @12% GST
M/s Dynamic Techno Medicals Pvt. Ltd. – Cervical Pillows is taxable @18% GST
Mr. P.M.Sankaran – Peanut candy and Gingelly candy, uniappam, neyyappam, kinnathappam, kalathappam, rice ball (ariyunda) and avil vilayichathu are taxable @5% GST and achappam, kuzhalappam, madakku, pottiappam, thatta / thattavada and murukku are taxable @12% GST if sold under a brand / trade name and @5% otherwise. Baked chips are taxable @12% GST.
M/s Geo Thomas and Company – Agricultural implements used for rubber tapping such as Spouts, Cup holders and Collection Cups are exempted from GST
M/s Tata Projects Limited – Advance Ruling regarding Design, realisation, integration and commissioning of 1.2m trisonic wind tunnel at VSSC, ISRO, Thiruvananthapuram.
M/s Excel Earthings – Bentonite powder used for earthing purpose is taxable @18% GST
M/s Natural Fibre Tuft – PVC Tufted Coir Mats and Mattings is taxable @12% GST
M/s Travancore Cocotuft Pvt. Ltd – PVC Tufted Coir Mats and Mattings is taxable @12% GST
M/s Square One Homemade Treats – Advance Ruling regarding Restaurant Services and tax rate of food and bakery products.
 M/s Abad Fisheries Pvt. Ltd –  Use of brand name and applicability of GST.
M/s Spacelance Office Solutions Pvt. Ltd – Allowing of separate GST registrations to multiple companies functioning in a co-working space providing services alone.
1 M/s Medivision Scan and Diagnostic Research Center (P) Ltd – Services by way of diagnosis come under the category of health care services provided by clinical establishment and is exempted from GST.
2 M/s Starcare Hospitals Kozhikode Pvt. Ltd – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services.
3 Vikram Sarabhai Space Center – The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST.
4 M/s Colortone process Pvt Ltd. – The color printing of images from digital is taxable @ 18% GST.
5 M/s Irene Rubbers – Manufacturing Services on physical inputs owned by principal is treated as service by way of job work taxable @ 5% GST.
6 M/s Kinder Womens Hospital and Fertility Center Pvt. Ltd. – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services.
7 M/s Kindorama Healthcare Pvt. Ltd. – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services.
8 M/s Kerala State Construction Corporation Ltd. – GST rate applicable on Centage Charges / Consultancy Charges.
9 M/s Cocofiber Industries Pvt. Ltd – Advance Ruling regarding PVC Tufted Coir Mats and Matting.
10 M/s Estera Polymers – Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as Rubber backed mats and mattings constitute of supply of job work services coming under sl.no.26(i)(b) of Notification 11/2017 – Central Tax (Rate) and SRO No.370/2017.
11 M/s Govind Traders – Sun-cured tobacco leaves (Kannipukayila) comes under HSN code 2401 and taxable @ 5% under GST.
12 M/s Herbal Isolates Pvt. Ltd. – Green pepper picked from the vine is exempted under GST.
13 M/s Kerala Forest Development Corporation Ltd. – If supply involves both goods and services and the value of such goods and services are shown separately, GST is attracted at applicable rates for such goods and services separately.
14 M/s Kondody Autocraft (India) Pvt. Ltd – Bus body building activity on job work basis, on the chassis supplied by the customer is supply of service taxable @ 18% GST
15 M/s Orix Infrastructure Services Ltd. – Advance Ruling on eligibility of availing ITC of the cess paid on purchase of motor vehicles used in providing service of transportation of passengers or renting of motor vehicles.
16 M/s Polycab Wires Pvt. Ltd. – Applicability of GST and eligibility of ITC with respect to goods provided free of cost for flood affected people and KSEB
17 M/s Ridha Chemicals – Rejection of application filed for Advance Ruling
18 M/s Sameer Mat Industries – Polypropylene mats are taxable @ 12% GST till 25-01-2018 and @ 5% GST thereafter.
19 M/s Techno Tradings & Services Pvt. Ltd. – Rate of tax on Diesel engines, marine diesel engines, gear boxes.
20 Sri. Thomas Joseph Nellissery – Advance ruling regarding management consultancy services.
21 The Uralungal Labour Contract Co-op Society Ltd. – Execution of Livelyhood for artists and local art hubs as an administrative agency is exempted from GST.
22 M/s Sutherland Mortgage Services Inc. – Advance Ruling regarding GST liability on supply of  services by India branch of M/s Sutherland Mortgage Services Inc. USA to customers located outside India.
23 Shri. Puthoor Unnikrishnan – Supply of providing labour services for setting up fire lines in forests, Labour services for plantation of trees in forests, labour services for RIL / river maintenance, labour services of clearing truck paths in forests are exempted from GST

 



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