GST advance Ruling 2020

 

Advance Ruling No.

Applicant

Particulars

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%



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