- 7th April 2018
- Posted by: web@taxes
- Category: About Taxes
No Comments
| Advance Ruling No. | Applicant | Particulars |
| KER/15/2026 dated 07/08/2026 | CSM Universe Pvt. Ltd. | |
| KER/13/2026 dated 07/08/2026 | Ebenezer Printpack Pvt. Ltd. | |
| KER/19/2026 dated 21/08/2026 | Global Educational Consultants | |
| KER/10/2026 dated 10.07.2026 | M/s. Icloud Homes Pvt. Ltd. | |
| KER/12/2026 dated 04/08/2026 | M/s. Kerala Road Fund Board | |
| KER/18/2026 dated 21/08/2026 | Learnfluence Education Pvt. Ltd. | |
| KER/11/2026 dated 29/07/2026 | Magnus Innovative Technical Services Pvt. Ltd. | |
| KER/09/2026 dated 18/06/2026 | Nata Nutrico Coconut Food Products Ltd. Liability Partnership | |
| KER/16/2026 dated 17/08/2026 | Packapeer Academy Pvt. Ltd. | |
| KER/14/2026 dated 07/08/2026 | Pulso Global Pvt. Ltd | |
| KER/17/2026 dated 17/08/2026 | The Oriental Insurance Co. Ltd | |
| KER/08/2026 dated 28.04.2026 | Kerala Tourism development Corporations Limited | The application is dismissed as withdrawn. |
| KER/07/2026 dated 28.04.2026 | M C Prasanth | The application for advance ruling filed by the applicant is not admissible under Section 97 of the CGST Act,2017 and KSGST Act 2017 as the question raised do not relate to any supply of goods or services undertaken or proposed to be undertaken by the applicant. The application is rejected as not maintainable without going into the merits of the issues raised. |
| KER/06/2026 dated 28.04.2026 | Moopens Energy Solutions Private Limited | The application is dismissed as withdrawn. |
| KER/05/2026 dated 28.04.2026 | Moopens Energy Services LLP | The application is dismissed as withdrawn. |
| KER/04/2026 dated 28.04.2026 | Ayushya Ayurvedic and Panchakarma Centre | The applicant’s eligibility to avail the benefit of exemption under Entry No.74 of Notification No.12/2017-CT(R) dated 28.06.2017 in respect of healthcare services provided to inpatients,including medicines,consumables and other ancillary services that are naturally bundled with such treatment and form part of the overall healthcare service. |
| KER/03/2026 dated 28.04.2026 | Kerala Cooperative Milk Marketing Federation Limited | The prevailing GST rate for sale of used Gunny Bags received during purchase of raw materials for cattle feed manufacturing process and sold as scrap. |
| KER/02/2026 dated 23.03.2026 | Indian Co-operative Credit Society Limited | The application for advance ruling filed by M/s.Indian Co-operative Credit Society Ltd. is rejected as not admissible in terms of Section 97(2), and Section 98(2) of the CGST Act,2017 and no ruling is issued on the questions raised in the application. |
| KER/01/2026 dated 04.03.2026 | Travancore Devaswom Board | The taxability of assigning the rights to collect remnant rice offerings at Sabarimala. The authority ruled that the activity is classified as a supply of services by way of granting rights or a license for consideration. As it is a commercial activity undertaken in the course or furtherance of business, the receipts are liable to GST. |
| Advance Ruling No. | Applicant | Particulars |
| KER/42/2025 dated 11.12.2025 | GOEXOTIC PLUS91 MOTORS PRIVATE LTD | Admissibility of Input Tax credit (ITC) on Direct Expenditures for Second Hand vehicles and other common business expenses and Capital goods. |
| KER/41/2025 dated 08.12.2025 | STEEL INDUSTRIALS KERALA LTD | Applicability of GST on the centage charges collected for pure PMC/consultancy services provided to Government/local authorities in relation to functions under Article 243G/243W of the Indian Constitution and the eligibility to claim refund of GST already paid for the years 2017-18 onwards. |
| KER/40/2025 dated 26.11.2025 | ADI EDUCATION & MANAGEMENT SERVICES | Dismissed as withdrawn |
| KER/39/2025 dated 26.11.2025 | LINK OFFSET PVT LTD | Dismissed as withdrawn |
| KER/38/2025 dated 24.11.2025 | MALABAR GOLD PVT. LTD | Dismissed as withdrawn |
| KER/37/2025 dated 24.11.2025 | ADVANCED HAIR RESTORATION INDIA PRIVATE LIMITED | Eligibility of GST exemption on the healthcare services of treatment to psoriasis in skin and head, dandruff, dermatitis, anti-fungal treatment and folliculitis in accordance with Notification No.12/2017/Central Tax dated 28.06.2017. |
| KER/36/2025 dated 10.10.2025 | NAVALT SOLAR & ELECTRIC BOATS | Applicability of issuing tax invoices by the applicant at the time of receiving advance or part payment from customers towards the supply of goods in respect of domestic or export sales. |
| KER/35/2025 dated 10.10.2025 | INFORMATION AND COMMUNICATION TECHNOLOGY ACADEMY OF KERALA | Eligibility for exemption from GST for the supply of services provided by Information and Communication Technology Academy of Kerala which functions under the aegis of the Government of Kerala to Kerala Development and Innovation Strategic Council and the availment of ITC on the GST charged on goods and services procured from subcontractors for providing services to K-DISC. |
| KER/34/2025 dated 10.10.2025 | OPSIN HEALTH CARE PVT LTD | Eligibility for Input Tax Credit on the invoices issued by the landlord for periods prior to obtaining GST registration. |
| KER/33/2025 dated 10.10.2025 | TIFFOT PVT LTD | Exemption from GST under Entry 3B of Notification No.13/2023-Central Tax (Rate) dated 19.11.2023 for the solid waste management services rendered by Tiffot private Limited to Clean Kerala Company Limited. |
| KER/32/2025 dated 09.10.2025 | STATE CO OPERATIVE UNION | Eligibility for the exemption on the supply of services provided in connection with educational services,as per entry at Sl. No.66 of Notification No.12/2017-CT dated 28.06.2017. |
| KER/31/2025 dated 09.10.2025 | KERALA STATE EX-SERVICE LEAGUE | Applicability of GST for the wages/interim payments received from VSSC during lock down period and the exemption of GST for such payments. |
| KER/30/2025 dated 08.10.2025 | SI PROPERTY KERALA PVT LTD | Applicability of GST to the Landowner’s share of constructed residential flats and the applicable GST rate. |
| KER/29/2025 dated 08.10.2025 | KERALA DEVASWOM RECRUITMENT BOARD | Clarification regarding the liability to take GST registration by the Kerala Devaswom Recruitment Board and the applicability of GST for the application fee collected from the candidates and the activity of conducting examination. |
| KER/28/2025 dated 27.08.2025 | KERALA ACADEMY FOR SKILLS EXCELLENCE | Clarification regarding the applicability of Notification No.12/2017-CT(R) dated 28.06.2017 for getting exemption for the share of fee received by the applicant from its skill training partners and the fee collection from their own skill training institutes and the availability of Input Tax Credit on the amount spent from the grant received from Government. |
| KER/27/2025 dated 27.08.2025 | EVM PASSENGER CARS INDIA PVT LTD | Applicability of Sl No.17 (viia) of Notification No.11/2017-CT (R) dated 28.06.2017 as amended vide Notification No.20/2019-CT(R) to the services provided by the applicant and the appropriate classification |
| KER/26/2025 dated 27.08.2025 | EASTERN CONDIMENTS (P) LTD | Applicability of GST on RCM basis for the act of renting of residential dwellings by the applicant from various unregistered persons under Sl. No. 5AA of Notification No.13/2017-CT (R) dated 28.06.2017 as amended vide Notification No.5/2022-CT(R0 dated 13.07.2022. |
| KER/25/2025 dated 23.07.2025 | CIAL DUTYFREE AND RETAIL SERVICES LTD | Dismissed as withdrawn |
| KER/24/2025 dated 23.07.2025 | M/s.Ramadharsan Thanikachalam(Vee Gee Sundaram and Sons) | Eligibility of exemption of GST for the supply of frozen chicken contained in a wholesale bag of 30 Kgs containing 15 small packs of 2Kgs each made to Institutional consumers. |
| KER/23/2025 dated 23.07.2025 | M/s.Flytxt Mobile Solutions Private Limited | Eligibility of transferring closing balance of CGST and IGST appearing in the electronic credit ledger of the Hariyana GSTIN of M/s Mventus Solutions Private Limited to the applicant’s Kerala GSTIN on the merger of the former with the applicant. |
| KER/22/2025 dated 23.07.2025 | M/s.Dynamic Techno Medicals Private Limited. | The products issued for demonstration purpose by the applicant is not to be treated at par with “Physicians sample-Not for Sale”-for the purpose of procedural compliance of GST law and procedures and no reversal of Input Tax Credit is to be made for items issued for the purpose of demonstration by the product specialists. |
| KER/21/2025 dated 01.07.2025 | Maryland Study Abroad Private Limited | The marketing,recruitment and referral services provided by M/s.Maryland Study Abroad Private Limited to foreign universities and colleges qualify as “intermediary services”under Section 2(13) of the IGST Act,2017 and do not qualify as “export of services”. |
| KER/20/2025 dated 01.07.2025 | The Vaniampara Rubber Company limited. | Classification of the quit rent/lease rent paid to Kerala Government on the land used for agricultural purpose(Rubber plantation) and the exemption of GST for lease rent collected by the Government through Forest Department under Entry No. 54 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. |
| KER/19/2025 dated 27.06.2025 | M/s.Nitta Gelatin India Limited. | Eligibility to avail Input Tax Credit on the GST paid on goods and services used for construction of the Fresh Water Storage Tank and ‘Guard Pond'(Effluent Storage Tank) to enhance the storage capacity of the effluent storage facility for ensuring uninterrupted production process. |
| KER/18/2025 dated26.05.2025 | M/s.Britco Research Institute of Digital Communiction Organising Private Limited. | Exemption from GST on the training services (training for repair and maintenance of handheld devices such as mobile phones and tablets) provided by the applicant to their students w.e.f 14th November 2024 as per Sl No.69 of Notification No.12/2017-CT(R) dated 28.06.2017 as amended as on date and the applicability of Service accounting Code (SAC) to the training services . |
| KER/17/2025 dated 01.07.2025 | M/s.Additional Skill Acquisition Programme Kerala | The appropriate classification of the services supplied by M/s.ASAP by way of education and vocational training, exemption in Notification No.12/2017-CT(R) applies to the services supplied as per entries 4,66,69 of the said Notification and the applicant’s liability to pay tax on the said supplies of services. |
| KER/15/2025 dated 19.05.2025 | Grand Centre Mall | Eligibility to claim ITC as Input/Capital Goods or Input service on solar plant purchased with installation and commissioning in terms of Section 16 & 17 of the CGST Act,2017 |
| KER/14/2025 dated 19.05.2025 | M/s.Radiantminds Rehab LLP | Eligibility of exemption under the Serial No.74A of Exemption Notification No.28/2018-CT(R) dated 31/12/2018 of the rehabilitation services provided by the applicant and the requirement to be registerd under the provisions of the CGST/SGST Act 2017 after considering the threshold limit,as per the applicable provisions outlined under Section 22 and 24 of the CGST Act,2017. |
| KER/13/2025 dated 19.05.2025 | M/s.Shubhan Treats | Classification of the supply of sweets,snacks and savouries as goods or services, eligibility of Input Tax credit under on inward supplies for provision of the outward supplies of goods sold by the applicant, eligibility of Input Tax Credit as for restaurant services provided at the premises by the applicant as per Notification 11/2017-CT(R), liability to reverse ITC on common input of goods being materials used for manufacture of sweet and food items as per Rule 42 in light of explanation(iv) to Notification 11/2017-CT(R) and the liability to pay tax on supply of sweets, savouries and other goods through Swiggy, Zomato and other e- commerce operators under Sec 9(5) of the CGST Act,2017. |
| KER/12/2025 dated 21.04.2025 | M/s.SM Marains Advances Gear Boxes India Private Limited | Applicability of 5% of IGST on Marine Engine and its spares, Marine Gear box which are used as part for fishing purpose , as per Serial No.252 of Schedule I of Notification No.01/2017-CT(R) dated 28.06.2017 and the applicability of 5% IGST on maintenance and repair service of Marine engine and other parts of fishing boats ,as per Notification No.02/2021-CT(R) dated 02.06.2021. |
| KER/11/2025 dated 16/04/2025 | Geton Yoga Private Limited | Exemption of GST for the Yoga course fee component when the course is marketed by third party organization and the registration occurs through the third party’s online platform. |
| KER/10/2025 dated 16/04/2025 | Oruma Plastics Private Limited | Classification and rate of agricultural implements namely Rooter Trainer Cup,made of plastic,used exclusively for propagation of plants,an agricultural activity. |
| KER/09/2025 dated 16/04/2025 | Akshara | Applicability of GST of providing pure services of repairs and maintenance of Public street lighting infrastructure and supply of manpower based on the work order issued by the Local authorities of Kayamkulam municipality. |
| KER/07/2025 dated 16/04/2025 | Directorate of Medical Education | Applicability of GST to the fees collected from Medical Officers,Nursing Staff and Paramedical staffs under Medical Education Department who wish to avail Leave without allowance for employment within the country or abroad. |
| KER/05/2025 dated 02/04/2025 | Hisham Transport | Eligibility of exemption from tax under GST as per entry at serial No.99 of Notification No.02/2017-Central Tax(Rate) dtd 28.06.2017,for the drinking water supplied by the applicant to various customers through tanker lorries having capacity ranging from 2000K litters to 30,000 K litters |
| KER/04/2025 dated 02/04/2025 | Plantlipids Private Limited | Applicability of GST on the amount recovered at subsidised rates from employees on the rolls and contract employees for providing food to them in the canteen run by the Company as mandated under the Factories Act,1948 and eligibility to claim ITC on inward supplies used in the canteen for supplying food to the employees. |
| KER/03/2025 dated 02/04/2025 | Spice More Trading Company | GST applicability on commission earned by cardamom auction company for facilitating the sale of cardamom and ruling issued that the commission is taxable by virtue of entry 5 of the Notification No.11/2017/CT(Rate). |
| KER/02/2025 dated 02/04/2025 | Believers Church India | Leviability of GST on the value of supply of medicine, implants and other supplies issued to patients during the course of treatment without admitting them,such as in the case of dialysis,dressing,chemotherapy etc and ruling issued that these supplies fall under the composite supply of health care services and are exempted under Sl No.74 of Notification No.12/2017-Central Tax |
| KER/01/2025 dated 02/04/2025 | Indian Institute of Information Technology and Management | The Cancellation of lease agreement executed on pre-GST Regime shall not be treated as a supply under the provisions of Section 7 of the CGST Act, 2017. |
| Advance Ruling No. | Applicant | Particulars |
| KER/20/2024 dated 15/07/2024 | Skinco Products | Advance Ruling on the GST rate of “Recron filled baby net bed |
| KER/18/2024 dated 29/10/2024 | Blue Rays Marine LLP | Clarification and rate of tax of Marine engine and its parts falling under Customs Tariff Head 8902 – Attract GST @ 5% (CGST 2.5% SGST 2.5%). As per entry at Sl. No. 252 of Schedule I of Notification 1/2017 – Central Tax (Rate) Dated 28/06/17. |
| KER/10/2024 dated 29/10/2024 | Stationery Department Kerala | The activities done by the Stationery department such as procurement and supply of stationery materials with or without consideration, Repair services for stationary,disposal of waste paper and printing supplies as scrap etc fall with in the scop of supply as per Sec 7 or not. |
| KER/08/2024 dated 29/10/2024 | Ros Products | Advance Ruling on HSN code of Incing sugar and its rate of tax. |
| KER/06/2024 dated 29/10/2024 | Amala Cancer Hospital Society | Leviability of GST on the value of supply of medicine, inplants, other allied suppliers issued to applicant’s implants during the course of treatment. |
| KER/05/2024 dated 29/10/2024 | Jubilee Mission Hospital | Taxability of GST on the value of supply of medicine, inplants, other allied suppliers issued to applicant’s implants during the course of treatment. |
| KER/03/2024 dated 29/10/2024 | Kerala State Government Insurance Department | Exemption of GST on the services provided by the Government Insurance Department to the employees of the State Government |
| 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 |
|
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. |
|
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. |
|
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. |
|
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. |
|
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. |
|
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. |
|
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 |
|
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. |
|
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 |
