GST advance Ruling 2022

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




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