GST – Advance Ruling 2023


Advance Ruling No.



KER/01/2023 dated 20/02/23

M/S. PALAL REALTY The rate of GST applicable on the construction of affordable residential apartments and sale of villas without the benefit of input tax credit.

KER/02/2023 dated 20/02/23

M/S. DHARTHI DREDGING AND INFRASTRUCTURE Limited Availing the benefits of exemption Notification Entry No. 3; “Pure Services” provided to Government and the liability of the recipient of the service to pay the GST on reverse charge basis.

KER/03/2023 dated 02/03/23

M/S. PARAGON POLYMERS PVT.LTD Admissibility of input tax credit (in respect of goods purchased from outsourced vendors) when consideration is paid through book adjustment.

KER/04/2023 dated 02/03/23

M/S. AROMAL AUTO CRAFT (AROMAL MANOJ) The activity of bodybuilding of motor vehicle on the chassis supplied by the customer is a supply of services and is liable to GST @ 18%

KER/05/2023 dated 22/02/23

M/S. PRIME PROPERTY DEVELOPERS GST rate of the services of construction of residential apartments other than affordable residential apartments as per entry at Item No. (ia) of Sl. No. 3 of Notification No. 11/2017 Central Tax (Rate) dated 28/06/2017.

KER /06/2023 dated 02/03/23

M/S. BEST MONEY GOLD JEWELLERY LTD Payment of GST for purchasing second hand gold jewellery from unregistered dealer and the determination of value as per Sub Rule 5 of Rule 32 of the CGST, Rules 2017.

KER/07/2023 dated 03/04/23

M/S. KERALA STATE ELECTRICITY BOARD LTD Elegibility for availing direct input tax credit on Deposit works done by KSEBL

KER/08/2023 dated 03/04/23

M/S. COCHIN PORT TRUST (Navy) The activity undertaken by M/s.Cochin Port Trust for the construction of Jetty for Indian Navy as per MoU falls within the ambit of “Works Contract” as defined in Section 2 (119) of the CGST Act, 2017 and applicability of Notification No. 12/2017.

KER/09/2023 dated 03/04/23

M/S. COCHIN PORT TRUST (Coastguard) Ineligibility for exemption under the entry at Sl.No. 9C of Notification No. 12/2017 CT (Rate) dated 28/06/2017 as inserted by Notification No. 32/2017 CT (Rate) dated 13/10/2017 for the service provided by M/s. Cochin Port Trust (Coastguard) to the ICG as per MoU dated 03/04/2017.

KER/10/2023 dated 10/03/23

M/S. THE CHOICE FOUNDATION Liability of GST of share in revenue from the Educational Institution as per Notification No. 11/2017- Central Tax (Rate) dated 28/06/2017 and S.R.O. 370/2017 dated 30/06/2017 and the exemption of GST of interest free refundable deposit as per Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 and S.R.O. No. 371/2017 dated 30/06/2017.

KER/11/2023 dated 10/03/23

M/S. THE CHOICE FOUNDATION The liability of GST as per Notification No. 11/201/-Central Tax (Rate) dated 28/06/2017 for the service supplied by M/s. Choice Foundation to the Educational Institution.

KER /12/2023 dated 03/04/23

M/S. MALABAR GOLD PVT LTD The admissibility of input tax credit(on the payment made to the Govt of Kerala under Section 27A of Kerala Conservation of Paddy Wetland Act 2018) when consideration is paid through book adjustment prescribed in Sections 16,17 and 18 of the CGST Act,2017.

KER /13/2023 dated 03/04/23

M/S. MANAPPURAM FINANACE LTD Reverse charge liability under Notification No. 14/2017 CT(Rate) dated 28/06/2017.

KER/14/2023 dated 04/04/23

M/S. DHATHRI AYURVEDA PVT LTD The classification of the product ‘Dhathri Dahasamini’ under Heading 2103 90 40 of the I schedule to the Customs Tariff Act, 1975 and liable to GST @ of 12% as per entry at Sl. No. 44 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017.

KER/15/2023 dated 03/03/23

M/S. RADHAKRISHNAN S, BRIGHT METAL WORKS The tax rate of marine propellers, stern tube set, rudder set etc. for couplings and intermediate cutlass rubber bushes supplied for use as part of goods attracts GST @ 5% as per entry at Sl. No. 252 of schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28/06/2017

KER/17/2023 dated 25/05/23

M/S. UNIVERSITY OF CALICUT Services provided by the University to its affiliated colleges and students constitute a supply and are exempted from payment of GST as per entries at Sl. Nos. 4 and 5 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017.

KER/18/2023 dated 27/06/23

M/S. CONFIDENT PROJECT RESIDENTIAL The services of construction of affordable residential apartments and other than affordable residential apartments in a residential real estate project attract GST at the rate of 1.5% and 7.5% respectively.
KER/21/2023 dated 27/06/23 ANSALAM ANCIL, M/S. J.ARC COMMUNICATION & POWER SOLUTIONS The rate of tax on outboard motor engines and its spare parts supplied for use in fishing vessels shall attract GST at rate of 5% and the supply of goods or services or both during warranty period without consideration is not liable to GST.
KER/23/2023 dated 27/06/23 M/S. YIS POWER SOLUTIONS PVT LTD The supply of electricity generated from solar panels by the applicant is a supply of goods falling under customs tariff heading 2716 00 00 and is exempted from GST.
KER/24/2023 dated 27/06/23 M/S. RAY CONSTRUCTION LIMITED The rate applicable for Works Contracts awarded by various Government authorities. The applicant is liable to pay GST at the rate of 12% for which the time of supply falls between 21/09/2017 and 31/12/2021 and at the rate of 18% for which the time of supply falls on or after 01/01/2022.
KER/25/2023 dated 27/06/23 M/S. KANNUR INTERNATIONAL AIRPORT The applicant is not eligible for the input tax credit in respect of the tax paid on the supplies of goods or services received by them that are not eligible being blocked credit in terms of provisions of section 17(5)(c) of the CGST Act, 2017.
KER/26/2023 dated 27/06/23 M/S. MAHA VOYAGE LLP (KSRTC SCANIA)  The services of providing passenger buses on rent/ lease by M/s. Maha Voyage LLP to KSRTC are exempted from GST as per Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017.
KER/27/2023 dated 27/06/23 KWALITY AUTO SERVICES The admisibility of input tax credit of tax paid on inward supply of services by way of License Fee Recovery (LFR) on leasing of pumps along with the equipment being a common input service is eligible only for proportionate credit as per section 17(2) and Rule 42.
KER/28/2023 dated 06/10/23 ADDITIONAL SKILL ACQUISITION PROGRAMME, KERALA The educational courses which are conducted by the ‘Additional Skill Acquisition Programme Kerala’ does not sustain to avail exemption under entry No. 66 of the Notification No. 12/2017 – CT (Rate) dated 28/06/2017.
KER/29/2023 dated 06/10/23 REGIONAL AGRICULTURAL RESEARCH STATION PILICODE Eligibility of tax exemption under GST Act on ticket charges collected in relation to an agricultural exhibition is eligible to claim exemption in relation to the functions enlisted under Article 243G of the Constitution, otherwise the activities are taxable @ 18%.


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