AAR Kerala

GST on design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project

In re M/s. Viliram Sarabhai Space Centre(GST AAR Kerala)

In re M/s. Viliram Sarabhai Space Centre (GST AAR Kerala) Vikram Sarabhai Space Center –The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING GST AAR KERALA [&hellip...

Read More

Separate GST registrations can be given to multiple companies functioning in a co-working space

In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala)

In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala) Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principal place of business’? These are start-up companies in service sector, where no stock has to be maintained. Separate GST registration can be ...

Read More

Part of fishing vessels are taxable @ 5% GST

In re M/s Gurudev Metal Industries (GST AAR Krala)

In re M/s Gurudev Metal Industries (GST AAR Krala) Propeller, Shaft/SS road, Gun metal bush/bearing, Sniffing box, Brass Tube/SS Tube, Rudder Shaft and Blade, Sea Cork/Water Strainer, GM Gate Valve, MS Pipe, Propeller Nut/GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used as parts of fishing / […]...

Read More

GST liability with respect to goods provided free of cost as CSR

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

Determination of GST liability with respect to goods provided free of cost by the Distributors of M/s. Polycab Wires Private Limited to KSEB for reinstating connectivity in flood ridden areas; and admissibility of input tax credit in relation to such goods. In order to operationalize the commitment of the applicant to provide goods at fre...

Read More

Use of brand name and applicability of GST

In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala)

In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala) Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / State Tax Rate) dtd 28th June, 2017? No. Supply of frozen seafood […]...

Read More

Services for Environment Protection of Forest exempt from GST

In re Sri. Puthoor Unnikrishnan (GST AAR Kerala)

In re Sri. Puthoor Unnikrishnan (GST AAR Kerala) The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure services that are clearly falling within the purview of the term “Protection of Environment ‘Road’ / ‘Fire Services’ as...

Read More

AAR cannot decide which supply constitutes Export of Service

In re M/s. Sutherland Mortgage Services Inc. (GST AAR Kerala)

In re M/s. Sutherland Mortgage Services Inc. (GST AAR Kerala)  From the statements and arguments of the applicant, it is evident that the question raised is whether the supply made by the applicant would qualify as export of service as defined in Section 2(6) of the IGST Act, 2017. Therefore, the question essentially involves the [&helli...

Read More

12% GST on designing of Trisonic Wind Tunnel as turnkey project

In re Vikram Sarabhai Space Center (GST AAR Kerala)

The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST....

Read More

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....

Read More

18% GST payable on Centage Charges / Consultancy Charges

In re Ms. Kerala State Construction Corporation Ltd. (GST AAR Kerala)

In re Ms. Kerala State Construction Corporation Ltd. (GST AAR Kerala) The GST rate applicable for Centage charges / Consultancy charges. The Centage Charges / Consultancy Charges received by the applicant in respect of the works at Si Nos. (1) to (4) above being in relation to pure services provided to the State Government by […]...

Read More

Browse All Categories

CA, CS, CMA (4,319)
Company Law (5,062)
Custom Duty (7,434)
DGFT (4,016)
Excise Duty (4,265)
Fema / RBI (3,857)
Finance (4,025)
Income Tax (30,968)
SEBI (3,208)
Service Tax (3,471)