- 15th May 2026
- Posted by: upd@stat
- Category: GST Advance Ruling
No Comments
| Advance Ruling No. | Applicant | Particulars |
| KER/15/2026 dated 07/08/2026 | CSM Universe Pvt. Ltd. | |
| KER/13/2026 dated 07/08/2026 | Ebenezer Printpack Pvt. Ltd. | |
| KER/19/2026 dated 21/08/2026 | Global Educational Consultants | |
| KER/10/2026 dated 10.07.2026 | M/s. Icloud Homes Pvt. Ltd. | |
| KER/12/2026 dated 04/08/2026 | M/s. Kerala Road Fund Board | |
| KER/18/2026 dated 21/08/2026 | Learnfluence Education Pvt. Ltd. | |
| KER/11/2026 dated 29/07/2026 | Magnus Innovative Technical Services Pvt. Ltd. | |
| KER/09/2026 dated 18/06/2026 | Nata Nutrico Coconut Food Products Ltd. Liability Partnership | |
| KER/16/2026 dated 17/08/2026 | Packapeer Academy Pvt. Ltd. | |
| KER/14/2026 dated 07/08/2026 | Pulso Global Pvt. Ltd | |
| KER/17/2026 dated 17/08/2026 | The Oriental Insurance Co. Ltd | |
| KER/08/2026 dated 28.04.2026 | Kerala Tourism development Corporations Limited | The application is dismissed as withdrawn. |
| KER/07/2026 dated 28.04.2026 | M C Prasanth | The application for advance ruling filed by the applicant is not admissible under Section 97 of the CGST Act,2017 and KSGST Act 2017 as the question raised do not relate to any supply of goods or services undertaken or proposed to be undertaken by the applicant. The application is rejected as not maintainable without going into the merits of the issues raised. |
| KER/06/2026 dated 28.04.2026 | Moopens Energy Solutions Private Limited | The application is dismissed as withdrawn. |
| KER/05/2026 dated 28.04.2026 | Moopens Energy Services LLP | The application is dismissed as withdrawn. |
| KER/04/2026 dated 28.04.2026 | Ayushya Ayurvedic and Panchakarma Centre | The applicant’s eligibility to avail the benefit of exemption under Entry No.74 of Notification No.12/2017-CT(R) dated 28.06.2017 in respect of healthcare services provided to inpatients,including medicines,consumables and other ancillary services that are naturally bundled with such treatment and form part of the overall healthcare service. |
| KER/03/2026 dated 28.04.2026 | Kerala Cooperative Milk Marketing Federation Limited | The prevailing GST rate for sale of used Gunny Bags received during purchase of raw materials for cattle feed manufacturing process and sold as scrap. |
| KER/02/2026 dated 23.03.2026 | Indian Co-operative Credit Society Limited | The application for advance ruling filed by M/s.Indian Co-operative Credit Society Ltd. is rejected as not admissible in terms of Section 97(2), and Section 98(2) of the CGST Act,2017 and no ruling is issued on the questions raised in the application. |
| KER/01/2026 dated 04.03.2026 | Travancore Devaswom Board | The taxability of assigning the rights to collect remnant rice offerings at Sabarimala. The authority ruled that the activity is classified as a supply of services by way of granting rights or a license for consideration. As it is a commercial activity undertaken in the course or furtherance of business, the receipts are liable to GST. |