- 18th August 2020
- Posted by: upd@stat
- Category: GST Advance Ruling
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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 |
|
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% |
