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GST – Advance Ruling

  • 7th April 2018
  • Posted by: web@taxes
  • Category: About Taxes
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GST – Advance Ruling 2019
Subject
M/s R S Development & Constructions India Pvt. Ltd. –  Advance Ruling regarding rate of tax applicable for works awarded by KSEB Ltd.
M/s Vista Marine & Hydraulics – Advance Ruling regarding supply of spare parts / accessories and repair service
M/s CGR Gold Trading – Advance Ruling of rate of tax on services related to gold ornaments
M/s Baby Memorial Hospital Ltd – Advance Ruling regarding hospital supplies
M/s Industrial Engineering Corporation – Advance Ruling regarding supply related to packing containers
M/s Santhosh Distributors – Advance Ruling related to supplies.
M/s Dobersun Products Pvt. Ltd – Disposalble underpad is taxable @12% GST
M/s Dynamic Techno Medicals Pvt. Ltd. – Cervical Pillows is taxable @18% GST
Mr. P.M.Sankaran – Peanut candy and Gingelly candy, uniappam, neyyappam, kinnathappam, kalathappam, rice ball (ariyunda) and avil vilayichathu are taxable @5% GST and achappam, kuzhalappam, madakku, pottiappam, thatta / thattavada and murukku are taxable @12% GST if sold under a brand / trade name and @5% otherwise. Baked chips are taxable @12% GST.
M/s Geo Thomas and Company – Agricultural implements used for rubber tapping such as Spouts, Cup holders and Collection Cups are exempted from GST
M/s Tata Projects Limited – Advance Ruling regarding Design, realisation, integration and commissioning of 1.2m trisonic wind tunnel at VSSC, ISRO, Thiruvananthapuram.
M/s Excel Earthings – Bentonite powder used for earthing purpose is taxable @18% GST
M/s Natural Fibre Tuft – PVC Tufted Coir Mats and Mattings is taxable @12% GST
M/s Travancore Cocotuft Pvt. Ltd – PVC Tufted Coir Mats and Mattings is taxable @12% GST
M/s Square One Homemade Treats – Advance Ruling regarding Restaurant Services and tax rate of food and bakery products.
 M/s Abad Fisheries Pvt. Ltd –  Use of brand name and applicability of GST.
M/s Spacelance Office Solutions Pvt. Ltd – Allowing of separate GST registrations to multiple companies functioning in a co-working space providing services alone.
1 M/s Medivision Scan and Diagnostic Research Center (P) Ltd – Services by way of diagnosis come under the category of health care services provided by clinical establishment and is exempted from GST.
2 M/s Starcare Hospitals Kozhikode Pvt. Ltd – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services.
3 Vikram Sarabhai Space Center – The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST.
4 M/s Colortone process Pvt Ltd. – The color printing of images from digital is taxable @ 18% GST.
5 M/s Irene Rubbers – Manufacturing Services on physical inputs owned by principal is treated as service by way of job work taxable @ 5% GST.
6 M/s Kinder Womens Hospital and Fertility Center Pvt. Ltd. – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services.
7 M/s Kindorama Healthcare Pvt. Ltd. – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services.
8 M/s Kerala State Construction Corporation Ltd. – GST rate applicable on Centage Charges / Consultancy Charges.
9 M/s Cocofiber Industries Pvt. Ltd – Advance Ruling regarding PVC Tufted Coir Mats and Matting.
10 M/s Estera Polymers – Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as Rubber backed mats and mattings constitute of supply of job work services coming under sl.no.26(i)(b) of Notification 11/2017 – Central Tax (Rate) and SRO No.370/2017.
11 M/s Govind Traders – Sun-cured tobacco leaves (Kannipukayila) comes under HSN code 2401 and taxable @ 5% under GST.
12 M/s Herbal Isolates Pvt. Ltd. – Green pepper picked from the vine is exempted under GST.
13 M/s Kerala Forest Development Corporation Ltd. – If supply involves both goods and services and the value of such goods and services are shown separately, GST is attracted at applicable rates for such goods and services separately.
14 M/s Kondody Autocraft (India) Pvt. Ltd – Bus body building activity on job work basis, on the chassis supplied by the customer is supply of service taxable @ 18% GST
15 M/s Orix Infrastructure Services Ltd. – Advance Ruling on eligibility of availing ITC of the cess paid on purchase of motor vehicles used in providing service of transportation of passengers or renting of motor vehicles.
16 M/s Polycab Wires Pvt. Ltd. – Applicability of GST and eligibility of ITC with respect to goods provided free of cost for flood affected people and KSEB
17 M/s Ridha Chemicals – Rejection of application filed for Advance Ruling
18 M/s Sameer Mat Industries – Polypropylene mats are taxable @ 12% GST till 25-01-2018 and @ 5% GST thereafter.
19 M/s Techno Tradings & Services Pvt. Ltd. – Rate of tax on Diesel engines, marine diesel engines, gear boxes.
20 Sri. Thomas Joseph Nellissery – Advance ruling regarding management consultancy services.
21 The Uralungal Labour Contract Co-op Society Ltd. – Execution of Livelyhood for artists and local art hubs as an administrative agency is exempted from GST.
22 M/s Sutherland Mortgage Services Inc. – Advance Ruling regarding GST liability on supply of  services by India branch of M/s Sutherland Mortgage Services Inc. USA to customers located outside India.
23 Shri. Puthoor Unnikrishnan – Supply of providing labour services for setting up fire lines in forests, Labour services for plantation of trees in forests, labour services for RIL / river maintenance, labour services of clearing truck paths in forests are exempted from GST

 

GST – Advance Ruling 2018
Subject
 1 M/s Geojit Financial Services Ltd. – The Computers, Laptops etc. used for providing output service would not qualify as inputs, though they are physically available as on 30th June, 2017, for the purpose of availing transactional input tax credit of the VAT paid during the pre-GST period, under Section 140 of the KSGST Act, 2017
 2 M/s Ernakulam Medical Centre Pvt. Ltd – The supply of medicines and allied items to the out patients through pharmacy attached to the hospital is taxable under GST
3 M/s Abbott Health Care Private Ltd. –  Placement of specified medical instruments to unrelated customers like hospitals, labs etc. for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc. for a specific period constitute a composite supply, the principal supply being the transfer of right to use any goods for any purpose is liable to GST.
 4  M/s Bharat Petroleum Corporation – applicability of job work provision of section 143 of the GST Act
5 Quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose is exempted from GST.
6 The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category “Health Care Services”.
7 “Classic Malabar Parota” and “Whole Wheat Malabar Parota” are taxable @18% GST.
8 M/s Prodair Products India (P) Ltd – Applicability of job work.
9 The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category “Health Care Services”.
10
  ii) All parts of fishing or floating vessels are taxable @5% GST.
  iii) no reverse input tax credit is applicable on parts / components replaced under warranty.
  iv) Credit of higher input tax paid on purchase of raw materials can be availed, even though the manufactured product is taxable at lesser tax rate.
11
12 Ada is taxable @5% under GST.
12 Supply of food items to the employees for consideration in the Canteen would come under the definition of supply and would be taxable under GST
13 Advance ruling on issue related to absorbing developmental charges in fixing land cost.
14 Tile adhesive and joint filler are taxable @ 18% GST.
15  i) Supply of works contract awarded by Government and Central University of Kerala attracts 12% GST.  ii) Supply of works awarded by M/s HLL Infra Tech Services Ltd. for construction at Life Science Park, Thiruvananthapuram attracts 18% GST.
16 Computers, laptops etc. used for providing output service would not qualify as inputs for the purpose of availing transactional ITC u/s 140(2) / 140(3) of KSGST Act.  These goods are not eligible for ITC for the VAT period.
17 i) Supply of medicines and allied items provided by a hospital through pharmacy to in-patients is part of composite supply of health care treatment and hence not separately taxable. ii) Supply of medicines and allied items provided by hospital through pharmacy to out-patients is taxable.
18  i) Small business exemption provided u/s 22 of GST Act is eligible to co-owners separately in the case of jointly owned property, where the rent is collected together but divided equally and transferred to the respective co-owners. ii) Engaging a co-owner to collect and distributing rent among all the owners for administrative convenience has no implication on the business exemption u/s 22 of the GST Act for individual co-owners.
 19 The transfer of right to use of any goods for any purpose is liable to GST.
 20 Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST
21 The implants for joint replacements falling under HSN Code 90213100 is taxable @ 5%”
22 Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels are taxable @ 5%”
23 Carry bags made of polypropylene non-woven fabrics is taxable @ 5%”
24 Rubber Wood is taxable @ 18%
25 Applicability of GST in import / High Sea Sales
26 Recovery of food expenses from employees for canteen services is taxable as a supply of services under GST

 



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