- 1st July 2025
- Posted by: upd@stat
- Category: GST Advance Ruling
No Comments
| Advance Ruling No. | Applicant | Particulars |
| KER/42/2025 dated 11.12.2025 | GOEXOTIC PLUS91 MOTORS PRIVATE LTD | Admissibility of Input Tax credit (ITC) on Direct Expenditures for Second Hand vehicles and other common business expenses and Capital goods. |
| KER/41/2025 dated 08.12.2025 | STEEL INDUSTRIALS KERALA LTD | Applicability of GST on the centage charges collected for pure PMC/consultancy services provided to Government/local authorities in relation to functions under Article 243G/243W of the Indian Constitution and the eligibility to claim refund of GST already paid for the years 2017-18 onwards. |
| KER/40/2025 dated 26.11.2025 | ADI EDUCATION & MANAGEMENT SERVICES | Dismissed as withdrawn |
| KER/39/2025 dated 26.11.2025 | LINK OFFSET PVT LTD | Dismissed as withdrawn |
| KER/38/2025 dated 24.11.2025 | MALABAR GOLD PVT. LTD | Dismissed as withdrawn |
| KER/37/2025 dated 24.11.2025 | ADVANCED HAIR RESTORATION INDIA PRIVATE LIMITED | Eligibility of GST exemption on the healthcare services of treatment to psoriasis in skin and head, dandruff, dermatitis, anti-fungal treatment and folliculitis in accordance with Notification No.12/2017/Central Tax dated 28.06.2017. |
| KER/36/2025 dated 10.10.2025 | NAVALT SOLAR & ELECTRIC BOATS | Applicability of issuing tax invoices by the applicant at the time of receiving advance or part payment from customers towards the supply of goods in respect of domestic or export sales. |
| KER/35/2025 dated 10.10.2025 | INFORMATION AND COMMUNICATION TECHNOLOGY ACADEMY OF KERALA | Eligibility for exemption from GST for the supply of services provided by Information and Communication Technology Academy of Kerala which functions under the aegis of the Government of Kerala to Kerala Development and Innovation Strategic Council and the availment of ITC on the GST charged on goods and services procured from subcontractors for providing services to K-DISC. |
| KER/34/2025 dated 10.10.2025 | OPSIN HEALTH CARE PVT LTD | Eligibility for Input Tax Credit on the invoices issued by the landlord for periods prior to obtaining GST registration. |
| KER/33/2025 dated 10.10.2025 | TIFFOT PVT LTD | Exemption from GST under Entry 3B of Notification No.13/2023-Central Tax (Rate) dated 19.11.2023 for the solid waste management services rendered by Tiffot private Limited to Clean Kerala Company Limited. |
| KER/32/2025 dated 09.10.2025 | STATE CO OPERATIVE UNION | Eligibility for the exemption on the supply of services provided in connection with educational services,as per entry at Sl. No.66 of Notification No.12/2017-CT dated 28.06.2017. |
| KER/31/2025 dated 09.10.2025 | KERALA STATE EX-SERVICE LEAGUE | Applicability of GST for the wages/interim payments received from VSSC during lock down period and the exemption of GST for such payments. |
| KER/30/2025 dated 08.10.2025 | SI PROPERTY KERALA PVT LTD | Applicability of GST to the Landowner’s share of constructed residential flats and the applicable GST rate. |
| KER/29/2025 dated 08.10.2025 | KERALA DEVASWOM RECRUITMENT BOARD | Clarification regarding the liability to take GST registration by the Kerala Devaswom Recruitment Board and the applicability of GST for the application fee collected from the candidates and the activity of conducting examination. |
| KER/28/2025 dated 27.08.2025 | KERALA ACADEMY FOR SKILLS EXCELLENCE | Clarification regarding the applicability of Notification No.12/2017-CT(R) dated 28.06.2017 for getting exemption for the share of fee received by the applicant from its skill training partners and the fee collection from their own skill training institutes and the availability of Input Tax Credit on the amount spent from the grant received from Government. |
| KER/27/2025 dated 27.08.2025 | EVM PASSENGER CARS INDIA PVT LTD | Applicability of Sl No.17 (viia) of Notification No.11/2017-CT (R) dated 28.06.2017 as amended vide Notification No.20/2019-CT(R) to the services provided by the applicant and the appropriate classification |
| KER/26/2025 dated 27.08.2025 | EASTERN CONDIMENTS (P) LTD | Applicability of GST on RCM basis for the act of renting of residential dwellings by the applicant from various unregistered persons under Sl. No. 5AA of Notification No.13/2017-CT (R) dated 28.06.2017 as amended vide Notification No.5/2022-CT(R0 dated 13.07.2022. |
| KER/25/2025 dated 23.07.2025 | CIAL DUTYFREE AND RETAIL SERVICES LTD | Dismissed as withdrawn |
| KER/24/2025 dated 23.07.2025 | M/s.Ramadharsan Thanikachalam(Vee Gee Sundaram and Sons) | Eligibility of exemption of GST for the supply of frozen chicken contained in a wholesale bag of 30 Kgs containing 15 small packs of 2Kgs each made to Institutional consumers. |
| KER/23/2025 dated 23.07.2025 | M/s.Flytxt Mobile Solutions Private Limited | Eligibility of transferring closing balance of CGST and IGST appearing in the electronic credit ledger of the Hariyana GSTIN of M/s Mventus Solutions Private Limited to the applicant’s Kerala GSTIN on the merger of the former with the applicant. |
| KER/22/2025 dated 23.07.2025 | M/s.Dynamic Techno Medicals Private Limited. | The products issued for demonstration purpose by the applicant is not to be treated at par with “Physicians sample-Not for Sale”-for the purpose of procedural compliance of GST law and procedures and no reversal of Input Tax Credit is to be made for items issued for the purpose of demonstration by the product specialists. |
| KER/21/2025 dated 01.07.2025 | Maryland Study Abroad Private Limited | The marketing,recruitment and referral services provided by M/s.Maryland Study Abroad Private Limited to foreign universities and colleges qualify as “intermediary services”under Section 2(13) of the IGST Act,2017 and do not qualify as “export of services”. |
| KER/20/2025 dated 01.07.2025 | The Vaniampara Rubber Company limited. | Classification of the quit rent/lease rent paid to Kerala Government on the land used for agricultural purpose(Rubber plantation) and the exemption of GST for lease rent collected by the Government through Forest Department under Entry No. 54 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. |
| KER/19/2025 dated 27.06.2025 | M/s.Nitta Gelatin India Limited. | Eligibility to avail Input Tax Credit on the GST paid on goods and services used for construction of the Fresh Water Storage Tank and ‘Guard Pond'(Effluent Storage Tank) to enhance the storage capacity of the effluent storage facility for ensuring uninterrupted production process. |
| KER/18/2025 dated26.05.2025 | M/s.Britco Research Institute of Digital Communiction Organising Private Limited. | Exemption from GST on the training services (training for repair and maintenance of handheld devices such as mobile phones and tablets) provided by the applicant to their students w.e.f 14th November 2024 as per Sl No.69 of Notification No.12/2017-CT(R) dated 28.06.2017 as amended as on date and the applicability of Service accounting Code (SAC) to the training services . |
| KER/17/2025 dated 01.07.2025 | M/s.Additional Skill Acquisition Programme Kerala | The appropriate classification of the services supplied by M/s.ASAP by way of education and vocational training, exemption in Notification No.12/2017-CT(R) applies to the services supplied as per entries 4,66,69 of the said Notification and the applicant’s liability to pay tax on the said supplies of services. |
| KER/15/2025 dated 19.05.2025 | Grand Centre Mall | Eligibility to claim ITC as Input/Capital Goods or Input service on solar plant purchased with installation and commissioning in terms of Section 16 & 17 of the CGST Act,2017 |
| KER/14/2025 dated 19.05.2025 | M/s.Radiantminds Rehab LLP | Eligibility of exemption under the Serial No.74A of Exemption Notification No.28/2018-CT(R) dated 31/12/2018 of the rehabilitation services provided by the applicant and the requirement to be registerd under the provisions of the CGST/SGST Act 2017 after considering the threshold limit,as per the applicable provisions outlined under Section 22 and 24 of the CGST Act,2017. |
| KER/13/2025 dated 19.05.2025 | M/s.Shubhan Treats | Classification of the supply of sweets,snacks and savouries as goods or services, eligibility of Input Tax credit under on inward supplies for provision of the outward supplies of goods sold by the applicant, eligibility of Input Tax Credit as for restaurant services provided at the premises by the applicant as per Notification 11/2017-CT(R), liability to reverse ITC on common input of goods being materials used for manufacture of sweet and food items as per Rule 42 in light of explanation(iv) to Notification 11/2017-CT(R) and the liability to pay tax on supply of sweets, savouries and other goods through Swiggy, Zomato and other e- commerce operators under Sec 9(5) of the CGST Act,2017. |
| KER/12/2025 dated 21.04.2025 | M/s.SM Marains Advances Gear Boxes India Private Limited | Applicability of 5% of IGST on Marine Engine and its spares, Marine Gear box which are used as part for fishing purpose , as per Serial No.252 of Schedule I of Notification No.01/2017-CT(R) dated 28.06.2017 and the applicability of 5% IGST on maintenance and repair service of Marine engine and other parts of fishing boats ,as per Notification No.02/2021-CT(R) dated 02.06.2021. |
| KER/11/2025 dated 16/04/2025 | Geton Yoga Private Limited | Exemption of GST for the Yoga course fee component when the course is marketed by third party organization and the registration occurs through the third party’s online platform. |
| KER/10/2025 dated 16/04/2025 | Oruma Plastics Private Limited | Classification and rate of agricultural implements namely Rooter Trainer Cup,made of plastic,used exclusively for propagation of plants,an agricultural activity. |
| KER/09/2025 dated 16/04/2025 | Akshara | Applicability of GST of providing pure services of repairs and maintenance of Public street lighting infrastructure and supply of manpower based on the work order issued by the Local authorities of Kayamkulam municipality. |
| KER/07/2025 dated 16/04/2025 | Directorate of Medical Education | Applicability of GST to the fees collected from Medical Officers,Nursing Staff and Paramedical staffs under Medical Education Department who wish to avail Leave without allowance for employment within the country or abroad. |
| KER/05/2025 dated 02/04/2025 | Hisham Transport | Eligibility of exemption from tax under GST as per entry at serial No.99 of Notification No.02/2017-Central Tax(Rate) dtd 28.06.2017,for the drinking water supplied by the applicant to various customers through tanker lorries having capacity ranging from 2000K litters to 30,000 K litters |
| KER/04/2025 dated 02/04/2025 | Plantlipids Private Limited | Applicability of GST on the amount recovered at subsidised rates from employees on the rolls and contract employees for providing food to them in the canteen run by the Company as mandated under the Factories Act,1948 and eligibility to claim ITC on inward supplies used in the canteen for supplying food to the employees. |
| KER/03/2025 dated 02/04/2025 | Spice More Trading Company | GST applicability on commission earned by cardamom auction company for facilitating the sale of cardamom and ruling issued that the commission is taxable by virtue of entry 5 of the Notification No.11/2017/CT(Rate). |
| KER/02/2025 dated 02/04/2025 | Believers Church India | Leviability of GST on the value of supply of medicine, implants and other supplies issued to patients during the course of treatment without admitting them,such as in the case of dialysis,dressing,chemotherapy etc and ruling issued that these supplies fall under the composite supply of health care services and are exempted under Sl No.74 of Notification No.12/2017-Central Tax |
| KER/01/2025 dated 02/04/2025 | Indian Institute of Information Technology and Management | The Cancellation of lease agreement executed on pre-GST Regime shall not be treated as a supply under the provisions of Section 7 of the CGST Act, 2017. |