- 22nd July 2024
- Posted by: upd@stat
- Category: GST Advance Ruling
No Comments
| Advance Ruling No. | Applicant | Particulars |
| KER/20/2024 dated 15/07/2024 | Skinco Products | Advance Ruling on the GST rate of “Recron filled baby net bed |
| KER/18/2024 dated 29/10/2024 | Blue Rays Marine LLP | Clarification and rate of tax of Marine engine and its parts falling under Customs Tariff Head 8902 – Attract GST @ 5% (CGST 2.5% SGST 2.5%). As per entry at Sl. No. 252 of Schedule I of Notification 1/2017 – Central Tax (Rate) Dated 28/06/17. |
| KER/10/2024 dated 29/10/2024 | Stationery Department Kerala | The activities done by the Stationery department such as procurement and supply of stationery materials with or without consideration, Repair services for stationary,disposal of waste paper and printing supplies as scrap etc fall with in the scop of supply as per Sec 7 or not. |
| KER/08/2024 dated 29/10/2024 | Ros Products | Advance Ruling on HSN code of Incing sugar and its rate of tax. |
| KER/06/2024 dated 29/10/2024 | Amala Cancer Hospital Society | Leviability of GST on the value of supply of medicine, inplants, other allied suppliers issued to applicant’s implants during the course of treatment. |
| KER/05/2024 dated 29/10/2024 | Jubilee Mission Hospital | Taxability of GST on the value of supply of medicine, inplants, other allied suppliers issued to applicant’s implants during the course of treatment. |
| KER/03/2024 dated 29/10/2024 | Kerala State Government Insurance Department | Exemption of GST on the services provided by the Government Insurance Department to the employees of the State Government |
| KER/14/2024 DATED 14/02/2024 | M/s Alfatek Services | Whether GST applicable on the revenue paid to the applicant by their principles outside India? |
| KER/23/2024 DATED 13/09/2024 | M/s HIC-ABF SPECIAL FOODS PRIVATE LIMITED | Advance ruling sought for appropriate classification of 27 commodities |
| KER/02/2024 DATED 10/01/2024 | Applicant Airport Authority of India | Advance ruling related to the various aspects in respect of the transfer of business by Airport Authority of India to M/s Adani Thiruvananthapuram International Airport Limited. |
| KER/07/2024 DATED 10/01/2024 | Applicant M/s Salve Maria International | Advance ruling for clarification on exemption of admissions to foreign universities and mutual recognition of degrees and other qualifications with respect to the universities under Association of Indian Universities and Association of Common Wealth Universities |
| KER/17/2024 DATED 15/07/2024 | M/s HALWA HAWELI | Clarification on HSN code 2106 90 and tax liability under entry 46 of Schedule II of Notification No.1/2017 Central Tax (Rate) dated 28-06-2017 for packed Halwa purchased from out soured manufacturer and Halwa purchased from a supplier and packed by the applicants facility. |
| KER/15/2024 DATED 15/07/2024 | Applicant M/s Indus Motor Company Pvt Ltd |
1.Whether the service rendered by the applicant falls under the chapter 99, heading 9973 and service code 997311
2.Whether the rate provided in notification No.11/2017 central Tax rate dated 28-06-2017 as amended vide notification no.20/2019 central tax (Rate) under the Sl No.17 (viii) is applicable for the services rendered by the applicant and the applicable GST rate of tax is 18%. |
| KER/01/2024 DATED 10/01/2024 | M/s P.Achuthan Nair&Company | Advance ruling on differential dealer margin provided by petroleum companies to its retail dealers and its GST impact |
| KER/04/2024 DATED 10/01//2024 | M/s S & G Engineering | Classification of Services and SAC codes, Clarification on the Notification 11/2017 and 12/2017 Central tax (rate) |
| KER/9/2024 DATED 10/01/2024 | M/s SAI SERVICS PVT. Ltd. | Clarification on availing ITC on inward supply of motor vehicles used for demonstration purpose in the course of business of supply of motor vehicles as input tax credit on capital goods. |
| KER/11/2024 DATED 14/02/2024 | M/s Sreedhnya Construction Company | Status of Kerala State Transport Project (KSPT) in GST, GST rate of works awarded by KSTP to Government Contractor s (For Public use) |
| KER/13/2024 DATED 14/02/2024 | M/s Royal Drive Pre Owned Cars LLP | Impact of Notification No.8/2018 central Tax (Rate) dated 25th January 2018 on availing ITC on inward supplies of goods and services in the nature of direct expenditure and old or used motor vehicles. |
| KER/16/2024 DATED 15/07/2024 | M/s Devalokam Bakery | Whether Pani Poori, Masala Chat, Punjabi Lessi,Seva Puri, Samosa Chat, Vada Pav,Pav Bhaji cooked and sold out without a brand name falls under restaurant sales @5% or not |