AAR Kerala

ITC disallowed on CSR Expenses Way ahead

In re M/s. Polycab Wires Pvt. Ltd. (GST AAR Kerala)

Recently in a advance ruling by Kerala authority for advance ruling , it has been held that applicant cannot take input tax credit for expense incurred in connection with corporate social responsibility expenses....

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Execution of Livelyhood for artists & local art hubs as an administrative agency is exempt from GST

In re M/s. Uralungal Labour Contract Co-op Society Ltd. (GST AAR Kerala)

The Uralungal Labour Contract Co-op Society Ltd. – Execution of Livelyhood for artists and local art hubs as an administrative agency is exempted from GST....

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Advance Ruling cannot be given on place of supply of services

In re Sri. Thomas Joseph Nellissery (GST AAR Kerala)

In re Sri. Thomas Joseph Nellissery  (GST AAR Kerala) a) Whether the applicant, engaged in providing management consultancy services, is falling within the definition of the term Intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017? The services provided by the applicant falls under SAC code 998311 “Mana...

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Rate of GST on Diesel engines, marine diesel engines, gear boxes

In re Ms Techno Tradings and Services Pvt. Ltd. (GST AAR Kerala)

In re Ms Techno Tradings and Services Pvt. Ltd. (GST AAR Kerala) i) As per the Notification No.01/2017 Central Tax (Rate) dated 28/06/2017 Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975, as adopted to GST, attracts 28% IGST (14% CGST+14% SGST) as per Serial No.115 of Schedule IV is correct or […]...

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Polypropylene mats- 12% GST till 25-01-2018 & 5% GST thereafter

In re Abubacker Kaleel Rahman, M/s Sameer Mat Industries (GST AAR Kerala)

What is the tax rate for polypropylene mats under heading 4601?As per Entry 103 of Schedule If of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and S.R.O.No.360/2017 dtd.30-06-2017 polypropylene mats were taxable @ 12% GST till 25-01-2018 and thereafter at 5% GST as per Enny 198A of the 1st Schedule of Notification No. 01/2...

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Application for Advance Ruling rejected for non payment of fees

In re M/s Ridha Chemicals (GST AAR Kerala)

As per Circular No. 25/25/2017-GST dated 21st  December, 2017 issued by Central Board of Excise and Customs, the applicant for advance ruling has to make the payment of the fee of Rs. 5,000/- each under the CGST and the respective SCST Act. But the petitioner has remitted Rs.5,000/- under SGST head only. Even though intimation was given ...

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No ITC on goods provided free of cost for flood affected people & KSEB

In re M/s. Polycab Wires Pvt. Ltd. (GST AAR Kerala)

M/s Polycab Wires Pvt. Ltd. – Applicability of GST and eligibility of ITC with respect to goods provided free of cost for flood affected people and KSEB...

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ITC eligible of cess paid on vehicle used for renting or passenger transportation

In re M/s. Orix Auto Infrastructure Services Limited (GST AAR Kerala)

M/s Orix Infrastructure Services Ltd. – Advance Ruling on eligibility of availing ITC of the cess paid on purchase of motor vehicles used in providing service of transportation of passengers or renting of motor vehicles....

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Bus Body Building on job work basis, on chassis supplied by customer, is supply of service

In re M/s. Kondody Autocraft (India) Pvt. Ltd. (GST AAR Kerala)

In re M/s. Kondody Autocraft (India) Pvt. Ltd. (GST AAR Kerala) i) Whether the activity of Bus Oody Building on job work basis, on the chassis supplied by the customer, is supply of goods Cr: supply of service? The activity of Bus Body Building on job work basis, on the chassis supplied by the customer, […]...

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GST on Tour Services and Goods shown separately in Invoice

In re M/s. Kerala Forest Development Corporation Ltd. (GST AAR Kerala)

Tax liability under GST for the tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc. against separate invoices....

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