- 7th April 2018
- Posted by: web@taxes
- Category: About Taxes
No Comments
| Advance Ruling No. | Applicant | Particulars |
| KER/14/2024 DATED 14/02/2024 | M/s Alfatek Services | Whether GST applicable on the revenue paid to the applicant by their principles outside India? |
| KER/23/2024 DATED 13/09/2024 | M/s HIC-ABF SPECIAL FOODS PRIVATE LIMITED | Advance ruling sought for appropriate classification of 27 commodities |
| KER/02/2024 DATED 10/01/2024 | Applicant Airport Authority of India | Advance ruling related to the various aspects in respect of the transfer of business by Airport Authority of India to M/s Adani Thiruvananthapuram International Airport Limited. |
| KER/07/2024 DATED 10/01/2024 | Applicant M/s Salve Maria International | Advance ruling for clarification on exemption of admissions to foreign universities and mutual recognition of degrees and other qualifications with respect to the universities under Association of Indian Universities and Association of Common Wealth Universities |
| KER/17/2024 DATED 15/07/2024 | M/s HALWA HAWELI | Clarification on HSN code 2106 90 and tax liability under entry 46 of Schedule II of Notification No.1/2017 Central Tax (Rate) dated 28-06-2017 for packed Halwa purchased from out soured manufacturer and Halwa purchased from a supplier and packed by the applicants facility. |
| KER/15/2024 DATED 15/07/2024 | Applicant M/s Indus Motor Company Pvt Ltd |
1.Whether the service rendered by the applicant falls under the chapter 99, heading 9973 and service code 997311
2.Whether the rate provided in notification No.11/2017 central Tax rate dated 28-06-2017 as amended vide notification no.20/2019 central tax (Rate) under the Sl No.17 (viii) is applicable for the services rendered by the applicant and the applicable GST rate of tax is 18%. |
| KER/01/2024 DATED 10/01/2024 | M/s P.Achuthan Nair&Company | Advance ruling on differential dealer margin provided by petroleum companies to its retail dealers and its GST impact |
| KER/04/2024 DATED 10/01//2024 | M/s S & G Engineering | Classification of Services and SAC codes, Clarification on the Notification 11/2017 and 12/2017 Central tax (rate) |
| KER/9/2024 DATED 10/01/2024 | M/s SAI SERVICS PVT. Ltd. | Clarification on availing ITC on inward supply of motor vehicles used for demonstration purpose in the course of business of supply of motor vehicles as input tax credit on capital goods. |
| KER/11/2024 DATED 14/02/2024 | M/s Sreedhnya Construction Company | Status of Kerala State Transport Project (KSPT) in GST, GST rate of works awarded by KSTP to Government Contractor s (For Public use) |
| KER/13/2024 DATED 14/02/2024 | M/s Royal Drive Pre Owned Cars LLP | Impact of Notification No.8/2018 central Tax (Rate) dated 25th January 2018 on availing ITC on inward supplies of goods and services in the nature of direct expenditure and old or used motor vehicles. |
| KER/16/2024 DATED 15/07/2024 | M/s Devalokam Bakery | Whether Pani Poori, Masala Chat, Punjabi Lessi,Seva Puri, Samosa Chat, Vada Pav,Pav Bhaji cooked and sold out without a brand name falls under restaurant sales @5% or not |
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Advance Ruling No. |
Applicant |
Particulars |
| KER/34/2023 dated 29/12/2023 | POOZHIKALAYIL AGENCIES | Applicant not eligible to claim status of pure agent under section 33 of the CGST / SGST Act – Transportation charge incurred shall be included in the value of taxable supply under GST. |
| KER/33/2023 dated 29/12/2023 | EMAL MANJERI GLOBAL LLP | Construction of Commercial property for supply of rental or leasing services – not eligible for input tax credit on tax paid for supply of goods / services received. |
| KER/32/2023 dated 29/12/2023 | NIRMAL ASSOCIATES | Damaged goods returns to the manufacturer on the strength of invoice – Distributer shall pay tax at the rate as specified under section 9(1) of the CGST Act on the value of taxable supply declared in the invoice. |
| KER/31/2023 dated 29/12/2023 | Chipsan Aviation | Non- scheduled Commercial Air Transportation Services – short duration as per seat basis for pilgrimage / air experience classified under SAC 996416 attract GST @ 18% – Passenger transportation service seat basis classified under SAC 996426 attract GST @ 12% – Renting helicopter service on contract / agreement classified under SAC 996603 attract GST @ 18% wide notification No. 11/2017 Central Tax (Rate ) dated 28/06/2017 – GST not exempted under Notification 12/2017 CT (Rate) |
| KER/30/2023 dated 29/12/2023 | WOODPECKER MACHINES INDIA PVT. LTD | Classification and rate of tax of Marine Outboard Engines and its parts for the use of fishing vessel – falling under customs Tariff head 8902 – attract GST @ of 5%. (CGST – 2-5% & SGST – 2.5%) as per entry at Sl. No. 252 of schedule 1 of Notification No. 01/2017 – Central Tax (Rate) dated 28/06/2017. |
|
KER/01/2023 dated 20/02/23 |
M/S. PALAL REALTY | The rate of GST applicable on the construction of affordable residential apartments and sale of villas without the benefit of input tax credit. |
|
KER/02/2023 dated 20/02/23 |
M/S. DHARTHI DREDGING AND INFRASTRUCTURE Limited | Availing the benefits of exemption Notification Entry No. 3; “Pure Services” provided to Government and the liability of the recipient of the service to pay the GST on reverse charge basis. |
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KER/03/2023 dated 02/03/23 |
M/S. PARAGON POLYMERS PVT.LTD | Admissibility of input tax credit (in respect of goods purchased from outsourced vendors) when consideration is paid through book adjustment. |
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KER/04/2023 dated 02/03/23 |
M/S. AROMAL AUTO CRAFT (AROMAL MANOJ) | The activity of bodybuilding of motor vehicle on the chassis supplied by the customer is a supply of services and is liable to GST @ 18% |
|
KER/05/2023 dated 22/02/23 |
M/S. PRIME PROPERTY DEVELOPERS | GST rate of the services of construction of residential apartments other than affordable residential apartments as per entry at Item No. (ia) of Sl. No. 3 of Notification No. 11/2017 Central Tax (Rate) dated 28/06/2017. |
|
KER /06/2023 dated 02/03/23 |
M/S. BEST MONEY GOLD JEWELLERY LTD | Payment of GST for purchasing second hand gold jewellery from unregistered dealer and the determination of value as per Sub Rule 5 of Rule 32 of the CGST, Rules 2017. |
|
KER/07/2023 dated 03/04/23 |
M/S. KERALA STATE ELECTRICITY BOARD LTD | Elegibility for availing direct input tax credit on Deposit works done by KSEBL |
|
KER/08/2023 dated 03/04/23 |
M/S. COCHIN PORT TRUST (Navy) | The activity undertaken by M/s.Cochin Port Trust for the construction of Jetty for Indian Navy as per MoU falls within the ambit of “Works Contract” as defined in Section 2 (119) of the CGST Act, 2017 and applicability of Notification No. 12/2017. |
|
KER/09/2023 dated 03/04/23 |
M/S. COCHIN PORT TRUST (Coastguard) | Ineligibility for exemption under the entry at Sl.No. 9C of Notification No. 12/2017 CT (Rate) dated 28/06/2017 as inserted by Notification No. 32/2017 CT (Rate) dated 13/10/2017 for the service provided by M/s. Cochin Port Trust (Coastguard) to the ICG as per MoU dated 03/04/2017. |
|
KER/10/2023 dated 10/03/23 |
M/S. THE CHOICE FOUNDATION | Liability of GST of share in revenue from the Educational Institution as per Notification No. 11/2017- Central Tax (Rate) dated 28/06/2017 and S.R.O. 370/2017 dated 30/06/2017 and the exemption of GST of interest free refundable deposit as per Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 and S.R.O. No. 371/2017 dated 30/06/2017. |
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KER/11/2023 dated 10/03/23 |
M/S. THE CHOICE FOUNDATION | The liability of GST as per Notification No. 11/201/-Central Tax (Rate) dated 28/06/2017 for the service supplied by M/s. Choice Foundation to the Educational Institution. |
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KER /12/2023 dated 03/04/23 |
M/S. MALABAR GOLD PVT LTD | The admissibility of input tax credit(on the payment made to the Govt of Kerala under Section 27A of Kerala Conservation of Paddy Wetland Act 2018) when consideration is paid through book adjustment prescribed in Sections 16,17 and 18 of the CGST Act,2017. |
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KER /13/2023 dated 03/04/23 |
M/S. MANAPPURAM FINANACE LTD | Reverse charge liability under Notification No. 14/2017 CT(Rate) dated 28/06/2017. |
|
KER/14/2023 dated 04/04/23 |
M/S. DHATHRI AYURVEDA PVT LTD | The classification of the product ‘Dhathri Dahasamini’ under Heading 2103 90 40 of the I schedule to the Customs Tariff Act, 1975 and liable to GST @ of 12% as per entry at Sl. No. 44 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017. |
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KER/15/2023 dated 03/03/23 |
M/S. RADHAKRISHNAN S, BRIGHT METAL WORKS | The tax rate of marine propellers, stern tube set, rudder set etc. for couplings and intermediate cutlass rubber bushes supplied for use as part of goods attracts GST @ 5% as per entry at Sl. No. 252 of schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28/06/2017 |
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KER/17/2023 dated 25/05/23 |
M/S. UNIVERSITY OF CALICUT | Services provided by the University to its affiliated colleges and students constitute a supply and are exempted from payment of GST as per entries at Sl. Nos. 4 and 5 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017. |
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KER/18/2023 dated 27/06/23 |
M/S. CONFIDENT PROJECT RESIDENTIAL | The services of construction of affordable residential apartments and other than affordable residential apartments in a residential real estate project attract GST at the rate of 1.5% and 7.5% respectively. |
| KER/21/2023 dated 27/06/23 | ANSALAM ANCIL, M/S. J.ARC COMMUNICATION & POWER SOLUTIONS | The rate of tax on outboard motor engines and its spare parts supplied for use in fishing vessels shall attract GST at rate of 5% and the supply of goods or services or both during warranty period without consideration is not liable to GST. |
| KER/23/2023 dated 27/06/23 | M/S. YIS POWER SOLUTIONS PVT LTD | The supply of electricity generated from solar panels by the applicant is a supply of goods falling under customs tariff heading 2716 00 00 and is exempted from GST. |
| KER/24/2023 dated 27/06/23 | M/S. RAY CONSTRUCTION LIMITED | The rate applicable for Works Contracts awarded by various Government authorities. The applicant is liable to pay GST at the rate of 12% for which the time of supply falls between 21/09/2017 and 31/12/2021 and at the rate of 18% for which the time of supply falls on or after 01/01/2022. |
| KER/25/2023 dated 27/06/23 | M/S. KANNUR INTERNATIONAL AIRPORT | The applicant is not eligible for the input tax credit in respect of the tax paid on the supplies of goods or services received by them that are not eligible being blocked credit in terms of provisions of section 17(5)(c) of the CGST Act, 2017. |
| KER/26/2023 dated 27/06/23 | M/S. MAHA VOYAGE LLP (KSRTC SCANIA) | The services of providing passenger buses on rent/ lease by M/s. Maha Voyage LLP to KSRTC are exempted from GST as per Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017. |
| KER/27/2023 dated 27/06/23 | KWALITY AUTO SERVICES | The admisibility of input tax credit of tax paid on inward supply of services by way of License Fee Recovery (LFR) on leasing of pumps along with the equipment being a common input service is eligible only for proportionate credit as per section 17(2) and Rule 42. |
| KER/28/2023 dated 06/10/23 | ADDITIONAL SKILL ACQUISITION PROGRAMME, KERALA | The educational courses which are conducted by the ‘Additional Skill Acquisition Programme Kerala’ does not sustain to avail exemption under entry No. 66 of the Notification No. 12/2017 – CT (Rate) dated 28/06/2017. |
| KER/29/2023 dated 06/10/23 | REGIONAL AGRICULTURAL RESEARCH STATION PILICODE | Eligibility of tax exemption under GST Act on ticket charges collected in relation to an agricultural exhibition is eligible to claim exemption in relation to the functions enlisted under Article 243G of the Constitution, otherwise the activities are taxable @ 18%. |
| KER/35/2023 DATED 29/12/2023 | Sri Kotoor Mathew Jose Mathew M/s Jose Mathew&Co. | Advance ruling in respect of credit notes and Input tax credit |
| KER/36/2023 DATED 29/12/2023 | Kunnassery Poulose Joy, M/s Asian Industries | Whether job worker can issue delivery note and e-way bill if the principle is not issuing the delivery note and other related queries |
| KER/37/2023 DATED 29/12/2023 | The Kerala land Development Corporation | Clarification is sought on the matter that whether GST at 12% is applicable for the works executed by the company for the period from 01/01/2022 to 17/07/2022 |
| Advance Ruling No. | Applicant | Particulars |
| KER/128 /2021 Dated 18/02/2022 | M/s. MALABAR CEMENTS LIMITED | Eligibility of Input Tax Credit. |
| KER/129 /2021 Dated 18/02/2022 | M/s SMARTECH ELEVATORS | Installation services of lifts, escalators, travelators (moving sidewalks) etc. are taxable at 18% GST. |
| KER/130 /2021 Dated 18/02/2022 | M/s KERALA STATE GOVERNMENT INSURANCE DEPARTMENT | The services provided is exempted from GST |
| KER/131 /2021 Dated 18/02/2022 | M/s ARDEN HEALTH CARE PRIVATE LIMITED | Health care services provided to patients at their residence is exempted from GST. |
| KER/132 /2021 Dated 18/02/2022 | Mis. ADHAVPACKS PRIVATELIMITED | Paper bags are taxable @ 18% |
| KER/133 /2021 dated.18/02/2022 | M/s. KOOL HOME BUILDERs | Applicability of Notification No.11/2017 dt.28th June 2017 on Kochi Water Metro Project |
| KER/134 /2021 Dated 18/02/2022 | M/s. FAIR TRADE ALLIANCE KERALA (FTAK) | Applicability of GST on “Fair Trade Premium |
| KER/135/2021/ Dtd 01.06.2022 | M/s GALAXY HOMES PRIVATE LIMITED | Applicability of GST |
| KER/136/2021 Dtd. 01.06.2022 | Confederation OfReal Estate Developers’ Association of India (CREDAI), Kerala Chapter | Advance Ruling not applicable |
| KER/137/2021 Dtd. 01.06.2022 | M/s. GEORGE MAIJO INDUSTRIES PRIVATE LIMITED | The Out Board Motors and its spare parts supplied for use in vessels is taxable @ 5% |
| KER/138/2021 Dtd 21.06.2022 | ULCCS Calicut City Infrastructure Development Private Ltd | The annuity amount received and early completion bonus are taxable @ 12% |
| KER/139/2021/ Dtd 25.06.2022 | M/s Kerala State Co-operative Federation for Fisheries Development Limited (MAYSYAFED) | Rate of tax on marine engine and its spare parts. |
| KER/140/2021 Dtd 25.06.2022 | Structures India ANZ Project Management Services Pvt. Ltd. | Applicability of GST on services rendered. |
| KER/141 12021 Dtd 27.06.2022 | URALUNGAL LABOUR CONTRACT CO-OP SOCIETY LTD | Works contract services provided by the applicant to Malabar Cancer Centre are liable to GST at the rate of 12% |
| KER/142 /2021 Dtd 12.07.2022 | Crescent Builders | Rate of tax applicable for services of construction of affordable residential apartments is 1.5% and 7.5% for services of construction of residential apartments other than affordable residential apartments. |
| KER/ 143/2021 Dtd 27.07.2022 | M/s TUTOR CAMP INFOTECH INDIA PRIVATE LIMITE | Applicability of GST on educational services. |
| KER/144/2021 Dtd. 01/08/2022 | Sri.Puthusserikudy Thankappan Santhosh, M/s. Oyester Auto Body | Commercial vehicle body building on the chassis supplied by the customer is a service taxable @ 18% GST |
| KER/145/2021 Dtd.01/08/2022 | M/s. New Grand Auto Body Works | Commercial vehicle body building on the chassis supplied by the customer is a service taxable @ 18% GST |
| KER/146/2021 Dtd 25.08.2022 | M/s Sigma Global Enviorn Solutons Pvt. Ltd. | Classification of services and exemption from GST |
|
Advance Ruling No. |
Applicant |
Particulars |
| KER/127 /2021 Dated 31/05/2021 | Confederation of Real Estate Developers Association of India (CREDAI), Kerala Chapter | Determination of Supply attracting GST. |
| KER/126 /2021 Dated 31/05/2021 | M/s Uralungal Labour Contract Co-op Society | The courses conducted by the Indian Institute of Infrastructure and Construction (IIIC) are exempted from GST |
| KER/125 /2021 Dated 31/05/2021 | M/s Kerala Books and Publications Society | Applicability of GST on the supplies made. |
| KER/124 /2021 Dated 31/05/2021 | M/s Travancore Mats and Matting Co. | Advance Ruling not applicable. |
| KER/123 /2021 Dated 31/05/2021 | M/s Jose Mathew & Co. | Advance Ruling not applicable. |
| KER/122 /2021 Dated 31/05/2021 | M/s Sound Engineering Academy | The services provided are taxable at the rate of 18% GST. |
| KER/121 /2021 Dated 31/05/2021 | Shri. Thomas Pollocheril Mathai, M/s J.D Group | Solar Freezer is taxable at the rate of 5% GST |
| AAR/19/2021 Dated 28/01/2021 | M/s Abbott Healthcare Private Ltd | Scope of Supply |
| AAR/18/2021 Dated 14/12/2021 | K.Pazhanan, M/s S.D.Chips | Banana Chips, Sharkara Varatty, Roasted / salted / roasted & salted cashew nuts are taxable@12% GST. |
| AAR/17/2021 Dated 14/12/2021 | M/s N.V.Chips | Jackfruit chips, Roasted / Salted / Roasted and salted cashew nuts, salted and masala chips of potato and tapioca are taxable@12% GST |
| AAR/16/2021 Dated 14/12/2021 | Kuttappamoothan Swaminathan | Jackfruit chips, Banana chips, Sharkara Varatty, Roasted / Salted / Roasted and salted cashew nuts, salted and masala chips of potato and tapioca are taxable@12% GST and Halwa is taxable@ 5% |
| AAR/15/2021 Dated 14/12/2021 | M/s Glow Worm Chips | Jackfruit chips, Banana chips, Sharkara Varatty, Roasted / Salted / Roasted and salted cashew nuts, salted and masala chips of potato and tapioca are taxable@12% GST |
| AAR/14/2021 Dated 14/12/2021 | M/s Aswani chips and bakers | Jackfruit chips, Banana chips, Potato chips, Tapioca chips, Chembu chips, Pavakka chips, Roasted / Salted / Roasted and salted cashew nuts are taxable@12% GST |
| KER/96/2021 Dated 7-05-2021 | M/S Sutherland Mortgage Service inc. | Liable to GST for the period from 1-7-2017 to 26-7-2018 and exempted from GST as per entry at SI No.10F |
| KER/97/2021 Dated 7-05-2021 | M/S Abbott Healthcare Pvt. Ltd. | The placement of specified medical instruments to unrelated customers like hospitals, labs for their use without any consideration for a specific period constitute supply as defined under section 7 of the CGST Act 2017. |
| KER/98/2021 Dated 25/05/2021 | Shri, Jimmy Antony M/S Jimraj industries | The questions raised by applicant on TDS as per section 51 of the CGST Act. |
| KER/100/2021 Dated 25-05-2021 | M/S Chellanam Grama Panchayath | Renting or Leasing of vacant land used for fish farming is eligible for GST exemption as per SI.NO.54 of notification No. 12/2017 |
| KER/101/2021 Dated 25/05/2021 | M/S Macro media Digital Imaging Pvt.Ltd. | The questions raised by the application is dismissed as withdrawn. |
| KER/102/2021 Dated 25/05/2021 | M/S South Indian Federation of Fishermen Societies. | 1, Vessels falling under customs tariff Heading 8902 shall attract GST at the rate of 5%
2, The supply of goods or services or both during warranty period without consideration in discharge of the Warranty obligation is not liable to GST. 3, The supply of maintenance and repair service of fishing vessels is liable to GST at the rate of 18%. 4, The product is liable to GST at the rate of 18%. 5,Defence department ,petrol, flood relief and rescue operations shall attract GST at the rate of 5%. |
| KER/103/2021 Dated 25/05/2021 | M/S EVM Motors & vehicles India Pvt Ltd. | The service rendered by the applicant are liable to GST at the rate of 18%. The applicant is entitled to claim input tax credit subject to the conditions prescribed in section 16 of the CGST Act, 2017. |
| KER/105/2021 Dated 25/05/2021 | Shri, K. Swaminathan, M/S Banana chips & Halwa merchant. | Liable to GST at the rate of 12%. |
| KER/106/2021 Dated 25/05/2021 | M/S Neogen food and Animal security India Pvt Ltd. | Applicant is liable to GST at the rate of 12%. |
| KER/107/2021 Dated 25/05/2021 | M/S CC FABS | 1, The chassis supplied by the customer is a supply of service at the rate of 18%. |
| KER/108/2021 Dated 26/05/2021 | M/S ST. THOMAS HOSPITAL | 1, Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2) of the CGST act. |
| KER/109/2021 Dated 26/05/2021 | M/S UNITED RUBBER INDUSTRIES. | GST is applicable at the rate of 12%. |
| KER/110/2021 Dated 26/05/2021 | M/S ALLEPPEY FIBRETUFT PVT LTD. | Rate of tax applicable |
| KER/111/2021 Dated 26/05/2021 | M/S CIGMA MEDICAL CODING PVT LTD. | Rate of tax applicable |
| KER/114/2021 Dated 26/05/2021 | M/S NV Chips Shri,NM THUALSEEDHARAN | 1, Chips is liable to GST at the rate of 12%. Roasted, salted nuts are also liable to GST at the rate of 12% |
| KER/116/2021 Dated 28/05/2021 | M/S VICTORIA REALTORS | Rate of tax applicable |
| KER117/2021 Dated 28/05/2021 | M/S DHARMIC LIVING PVT LTD. | Liability to GST |
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KER118/2021 Dated 30/05/2021 |
M/S Malankara Orthodox Syrian church Medical mission Pvt Ltd. |
The questions raised by applicant on TDS as per section 34 of the CGST Act. |
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KER119/2020 Dated 30/05/2021 |
Liability to GST |
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KER120/2021 Dated 31/05/2021 |
Banana chips is liable to GST at the rate of 12%. Jackfruits chips are liable to GST at the rate of 12%. Tapioca chips are liable to GST at the rate of 12%. Sarkaraupperi chips are liable to GST at the rate of 12%. |
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Advance Ruling No. |
Applicant |
Particulars |
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KER/74/2019 dated 23-03-2021 |
Supply of goods & services by way of catering to students of Govt. Industrial Training Institute, Kalamassery as per Govt.Scheme is exempted from GST |
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AAR/08/2020 dated 03/12/2020 |
Rate of tax applicable against works contract services supplied to Kerala State Electricity Board Ltd. |
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KER/86/2020 dated 20-05-2020 |
Agricultural implements used for rubber tapping such as spouts, cup holders and collection cups are exempted from GST |
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KER/85/2019 Dated 20-05-2020 |
Agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex is exempted from GST |
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KER/83/2019 Dated 20-05-2020 |
Agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex is exempted from GST |
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KER/82/2020 Dated: 20-05-2020 |
Advance Ruling regarding services rendered as per MoU between Cochin Port Trust and National Technical Research Organisation of the Government of India |
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KER/81/2019 Dated 20-05-2020 |
Agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex is exempted from GST |
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KER/79/2020 Dated: 20-05-2020 |
Advance Ruling regarding Silicone Insole and Heel Cushion |
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KER/78/2019 Dated 20-05-2020 |
Agricultural implements namely latex collection cups used for collection of rubber latex is exempted from GST |
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KER/7612019 Dated 20.05.2020 |
Advance Ruling regarding applicability of GST against the services rendered by the applicant |
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KER/75/2019 Dated 20-05-2020 |
The services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is exempted from GST. |
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Advance Ruling No. |
Applicant |
Particulars |
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KER/95/2020 Dated 20-05-2020 |
Services relating to rearing of all life forms of animals by way of renting or leasing of vacant land is eligible for GST exemption. |
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KER/94/2020 Dated: 20-05-2020 |
Cast Protector falls under ‘Other articles of plastics and articles of other materials of headings 3901 to 3914 -Other’ |
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KER/93/2020 Dated: 20-05-2020 |
The services provided for construction of low cost housing units is liable to GST @ 12%. |
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KER/91/2020 Dated 20-05-2020 |
M/s. The Knanaya Multi Purpose Co-operative Credit Society Ltd. |
1. The applicant is considered as a financial institution as envisaged under Section 17(4) of the CGST Act. 2. The applicant is eligible for availing the option provided under Section 17(4) of the CGST Act which prescribes to avail an amount equal to 50% of eligible credit of input tax, on inputs, capital goods and input services in that month and the rest shall lapse. |
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KER/89/2020 Dated 20-05-2020 |
Applicability of sub-section (2) of Section 97 of the CGST/SGST Act, 2017 |
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KER/87/2020 Dated 20-05-2020 |
The services provided by the applicant attract GST @ 12% |
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KER/84/2020 Dated: 20-05-2020 |
Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC is liable to GST @ 12% |
