GST – Advance Ruling

 

Advance Ruling No.

Applicant

Particulars

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.

 

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

M/S VKL Builders India Pvt Ltd.

Liability to GST

KER120/2021 Dated 31/05/2021

Shri, Aswath Manoharan

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

Shri. Hazrath Valiyaparambil Azeez

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

M/s R.S Development & Constructions Pvt Ltd

Rate of tax applicable against works contract services supplied to Kerala State Electricity Board Ltd.

KER/86/2020 dated 20-05-2020

M/s. Sun Polymers

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

M/s. MATHA TIMBER INDUSTRIES

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

M/s. THADICKAL TRADING COMPANY

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

M/s. Cochin Port Trust

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

M/s. Pala Marketing Co-operative Society Ltd

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

M/s. Dynamic Techno Medicals Pvt. Ltd.

Advance Ruling regarding Silicone Insole and Heel Cushion

KER/78/2019 Dated 20-05-2020

M/s. ZODIAC PLASTICS

Agricultural implements namely latex collection cups used for collection of rubber latex is exempted from GST

KER/7612019 Dated 20.05.2020

M/s. Logic Management Training Institutes Pvt. Ltd.

Advance Ruling regarding applicability of GST against the services rendered by the applicant

KER/75/2019 Dated 20-05-2020

M/s. KOCHI METRO RAIL LTD

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

George Jacob

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

M/s. Dynamic Techno Medicals Pvt. Ltd.

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

M/s. HABITAT TECHNOLOGY GROUP

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

M/s. Shriram EPC Limited

Applicability of sub-section (2) of Section 97 of the CGST/SGST Act, 2017

KER/87/2020 Dated 20-05-2020

M/s. Ray Constructions Ltd.

The services provided by the applicant attract GST @ 12%

KER/84/2020 Dated: 20-05-2020

M/s. Eco Wood Private Limited

Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC  is liable to GST @ 12%

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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