Advance Ruling No. Applicant Particulars AAR/08/2020 dated 03/12/2020 M/s R.S Development & Constructions Pvt Ltd Rate of tax applicable against works contract services supplied to Kerala State Electricity Board Ltd. KER/86/2020 dated 20-05-2020 M/s. Sun Polymers Agricultural implements used for rubber tapping such as spouts, cup holders and collection cups are exempted from GST

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