Advance Ruling No. Applicant Particulars 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

  Advance Ruling No. Applicant Particulars KER/34/2023 dated 29/12/2023 POOZHIKALAYIL AGENCIES Applicant not eligible to claim status of pure agent under section 33 of the CGST / SGST Act – Transportation charge incurred shall be included in the value of taxable supply under GST. KER/33/2023 dated 29/12/2023 EMAL MANJERI GLOBAL LLP Construction of Commercial property

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

Advance Ruling No. Applicant Particulars KER/127 /2021 Dated 31/05/2021 Confederation of Real Estate Developers Association of India (CREDAI), Kerala Chapter Determination of Supply attracting GST. KER/126 /2021 Dated 31/05/2021 M/s Uralungal Labour Contract Co-op Society The courses conducted by the Indian Institute of Infrastructure and Construction (IIIC) are exempted from GST KER/125 /2021 Dated 31/05/2021

  Advance Ruling No. Applicant Particulars KER/74/2019 dated 23-03-2021 Shri. Hazrath Valiyaparambil Azeez Supply of goods & services by way of catering to students of Govt. Industrial Training Institute, Kalamassery as per Govt.Scheme is exempted from GST AAR/08/2020 dated 03/12/2020 M/s R.S Development & Constructions Pvt Ltd Rate of tax applicable against works contract services

Subject M/s R S Development & Constructions India Pvt. Ltd. –  Advance Ruling regarding rate of tax applicable for works awarded by KSEB Ltd. M/s Vista Marine & Hydraulics – Advance Ruling regarding supply of spare parts / accessories and repair service M/s CGR Gold Trading – Advance Ruling of rate of tax on services

Subject  1 M/s Geojit Financial Services Ltd. – The Computers, Laptops etc. used for providing output service would not qualify as inputs, though they are physically available as on 30th June, 2017, for the purpose of availing transactional input tax credit of the VAT paid during the pre-GST period, under Section 140 of the KSGST