- 26th August 2022
- Posted by: wead@kt
- Category: GST Advance Ruling
No Comments
| 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 |
