AAR Kerala

GST on works contract services to Kerala State Electricity Board

In re R. S. Development & Constructions Pvt Ltd. (GST AAAR Kerala)01/01/1970

In re R. S. Development & Constructions Pvt Ltd. (GST AAAR Kerala) The Kerala State Electricity Board Ltd falls under the category of a Government entity for the purpose of the said exemption. The supply of services viz. execution of the civil works of Pazhassi small hydro electric project covered under Work order No. 06/CEECCN/ [&hel...

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GST on construction of Jetty & development of sites for N.T.R.O. on Deposit Work terms

In re Cochin Port Trust (GST AAR Kerala)01/01/1970

In re Cochin Port Trust (GST AAR Kerala) 1. Whether, having regard to the background and details including the scope of work of the Deposit work contained in the M.O.U. entered into between CoPT and N.T.R.O., what is the nature of the services rendered by CoPT under the M.O.U. entered Into between CoPT and N.T.R.O.? […]...

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GST exemption on Services relating to rearing of all life forms of animals

In re George Jacob (GST AAR Kerala)01/01/1970

In re George Jacob (GST AAR Kerala) Services relating to rearing of all life forms of animals by way of renting or leasing of vacant land is eligible for GST exemption Whether lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to […]...

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Cast protector cannot be considered as a pharmaceutical product: AAR

In re Dynamic Techno Medicals Pvt. Ltd. (AAR Kerala)01/01/1970

In re Dynamic Techno Medicals Pvt. Ltd. (AAR Kerala) Whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance? Cast Protector is not a pharmaceutical product. It is a reusable waterproof plastic covering with synthetic rubber diaphragm. It Can be used to keep casts, bandages, burns, wounds, abrasions, dressing...

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Services for construction of low cost housing units liable to 12% GST

In re Habitat Technology Group (GST AAR Kerala)01/01/1970

In re Habitat Technology Group (GST AAR Kerala) i. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Kerala fall within the ambit of Serial number (i), (v) or (va) of Notification No. 11/2017-CT(R) dated 28.06.2017 as amended by Notification ...

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Co-op Credit Society eligible for 50% ITC- Section 17(4) of CGST Act

In re The Knanaya Multi Purpose Co-operative Credit Society Ltd. (GST AAR Kerala)01/01/1970

Whether the applicant is eligible for availing the option provided under Section 17(4) of the CGST Act which prescribes to avail an amount equal to 50% of eligible credit of input tax, on inputs, capital goods and input services in that month and the rest shall lapse....

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ITC benefit passing requirement is outside the purview of AAR

In re Shriram EPC Limited (GST AAR Kerala)01/01/1970

In Re Shriram EPC Limited (GST AAR Kerala) The issues raised in the instant application is regarding the requirement of the passing over of the benefit of ITC on goods lying in stock as on the appointed date i.e; 01.07.2017 and in respect of the goods procured after the appointed date, which is outside the […]...

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GST on works contracts awarded by Government authorities

In re Ray Constructions Ltd. (GST AAR Kerala)01/01/1970

In re Ray Constructions Ltd. (GST AAR Kerala) Applicant is carrying on business in the housing and construction sector. They are engaged in providing services of construction including materials and labour as per the tender requirements. They have received a work order from Vikram Sarabhai Space Centre for the construction of a building f...

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Latex collection cup used for rubber tapping is an agricultural implement

In re Tainakathuveettil Appukuttan Dayanandan (M/s. Sun Polymers) (GST AAR Kerala)01/01/1970

In re Tainakathuveettil Appukuttan Dayanandan (M/s. Sun Polymers) (GST AAR Kerala) The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufactu...

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Plastic latex collection cup comes under HSN 8201 90 00

In re Matha Timber Industries (GST AAR Kerala)01/01/1970

In re Matha Timber Industries (GST AAR Kerala) The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufacture and supply of plastic cups, [&hel...

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