AAR Kerala

AAR cannot give ruling on GST refund & Registration issues due to GSTN portal

In re Mr. Sutapa Sutradhar (GST AAR Kerala)

In re Mr. Sutapa Sutradhar (GST AAR Kerala) Issues relating to refund of tax paid and failure to complete registration due to GSTN portal problems is not a matter coming under the purview of Advance Ruling. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA The applicant was a casual taxable person doing business […]...

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GST on parts of fishing or floating vessels, Marine propellers etc.

In re M/s. Saraswathi Metal Works (GST AAR Kerala)

In re M/s. Saraswathi Metal Works (GST AAR Kerala) i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST. ii) All parts of fishing / floating […]...

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GST on medicines, consumables & implants used in providing health care services

In re Ms. Rajagiri Health Care & Education Trust(Authority for advance ruiling)

In re Ms. Rajagiri Health Care & Education Trust(GST AAR KERALA) Government of India vice Circular No.27/01/2018-GST Dt.04-01-2018 has clarified that room rent in hospital is exempted. As for as inpatients are concerned, room facility in a hospital is one limb of bundled service of health care. The clarifications issued based on the ...

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GST on processing natural gas and other inputs received from BPCL

In Re M/s. Prodair Air Products India (P) Ltd (GST AAR Kerala)

In Re M/s. Prodair Air Products India (P) Ltd (GST AAR Kerala) i. The activity undertaken by the applicant of processing natural gas and other inputs received from BPCL free of cost basis and manufacturing industrial gases from them shall fall under the scope of ‘job work’ under GST. ii. The activity of the applicant […...

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GST on Classic Malabar Parota and Whole Wheat Malabar Parota

In re M/s. Modern Food Enterprises Pvt Ltd (GST AAR Kerala)

In re M/s. Modern Food Enterprises Pvt Ltd (GST AAR Kerala) i) ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ and is taxable @18% GST. ii) Eligibility of exemption from GST vid...

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No GST on medicines, consumables etc provided during treatment

In re M/s. KIMS Health Care Management Ltd (GST AAR Kerala)

In re M/s. KIMS Health Care Management Ltd (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category ‘Health Care Services’. (GST AAR Kerala) The supply of medicines, consumables and implants used in the cour...

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No GST on Quit / lease rent to Kerala Govt for land used for agriculture

In re M/s. The Cochin Plantations Ltd (GST AAR Kerala)

In re M/s. The Cochin Plantations Ltd (GST AAR Kerala) As per Notification No.12/2017-CT (Rate)  Government has exempted intra-state supply of services covered under Heading 9986. As per this notification services relating to cultivation of plants or agricultural produce by way of ‘vacant land with or without a structure incidental...

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Industrial gases produced out of major materials supplied is Job Work

In re M/s. Bharat Petroleum Corporation Limited (GST AAR Kerala)

The industrial gases are produced out of the major materials or inputs supplied by the applicant. The job worker uses some minor, ancillary goods to complete the process. The application of minor items by the job worker would not detract it being a job work. Therefore the processing undertaken by M/s. Prodair Air Products on the goods bel...

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GST on supply of food to employees for consideration in Canteen run by Company

M/s. Caltech Polymers Pvt. Ltd. (GST AAAR Kerala)

The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of 'supply' and would be taxable under GST....

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Ada is taxable @5% under GST: AAAR

M/s. Ramachandran Bror (GST AAAR Kerala)

M/s. Ramachandran Bror (GST AAAR Kerala) Product, “Ada”, in sum and substance, is something akin, i.e., similar in character to Vermicelli. Both are made from `maida or rice flour’ or `maida and rice flour’ and are manufactured through an identical process and ada is used for giving richness to certain regional var...

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