- 7th April 2018
- Posted by: web@taxes
- Category: About Taxes
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 |
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. |
KER119/2020 Dated 30/05/2021 |
Liability to GST |
|
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%. |
Advance Ruling No. |
Applicant |
Particulars |
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 |
|
AAR/08/2020 dated 03/12/2020 |
Rate of tax applicable against works contract services supplied to Kerala State Electricity Board Ltd. |
|
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 |
|
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 |
|
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 |
|
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 |
|
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 |
|
KER/79/2020 Dated: 20-05-2020 |
Advance Ruling regarding Silicone Insole and Heel Cushion |
|
KER/78/2019 Dated 20-05-2020 |
Agricultural implements namely latex collection cups used for collection of rubber latex is exempted from GST |
|
KER/7612019 Dated 20.05.2020 |
Advance Ruling regarding applicability of GST against the services rendered by the applicant |
|
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. |
Advance Ruling No. |
Applicant |
Particulars |
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. |
|
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’ |
|
KER/93/2020 Dated: 20-05-2020 |
The services provided for construction of low cost housing units is liable to GST @ 12%. |
|
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. |
KER/89/2020 Dated 20-05-2020 |
Applicability of sub-section (2) of Section 97 of the CGST/SGST Act, 2017 |
|
KER/87/2020 Dated 20-05-2020 |
The services provided by the applicant attract GST @ 12% |
|
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% |