GST advance Ruling 2021

Advance Ruling No.

Applicant

Particulars

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 The questions raised by the application is dismissed as withdrawn.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%.



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