AAR Kerala

Latex collection cup used for rubber tapping is an agricultural implement

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

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)

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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GST on Plastic cups used to collect latex from rubber trees

In re Thadickal Trading Company (GST AAR Kerala)

In re Thadickal Trading Company (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 apphcant is engaged in the wholesale and retail supply of plastic [&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)

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 exempt on Plastic latex collection cup used for collection of rubber latex

In re Pala Marketing Co-operative Society Ltd. (GST AAR Kerala)

In re Pala Marketing Co-operative Society Ltd. (GST AAR Kerala) Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity. Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and...

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Silicone Insole and Heel Cushion classifiable under HSN 6406

In re Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)

In re Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala) The Silicone Insole and Heel Cushion are rightly classifiable under HSN 6406 [Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts there...

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Agricultural implements used for collection of rubber latex is exempt from GST

In re Zodiac Plastics (GST AAR Kerala)

In re Zodiac Plastics (GST AAR Kerala) Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 ‘other hand tools of the kind used in agriculture, horticulture or forest’. As such it is exempted from GST as per SI No. 137 of Notification [&h...

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GST on institute imparting education to CA, CS, CMA, CPA students

In re Logic Management Training Institutes Pvt. Ltd. (GST AAR Kerala)

M/s. Logic Management Training Institutes Pvt. Ltd. is an institute imparting education to students to facilitate them in obtaining qualifications like Chartered Accountancy, Cost Accountancy, Company Secretary, Certified Management Accountant, Certified Public Accountant, Association of Chartered Certified Accountant etc. The applicant r...

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Services to Kerala Govt for integrated water transport project is exempted from GST

In re Kochi Metro Rail Limited (GST AAR Kerala)

In re Kochi Metro Rail Limited (GST AAR Kerala) The services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is exempted from GST. 1. Since the Govt, of Kerala is the dejure owner of the assets of the water metro project and the […]...

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

In re George Jacob (GST AAR Kerala)

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)

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)

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)

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)

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)

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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GST on Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC

In re Eco Wood Private Limited (GST AAR Kerala)

In re Eco Wood Private Limited (GST AAR Kerala) Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC  is liable to GST @ 12%. i. Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling) is “Tufting” […]...

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Concessional GST Rate not applicable on Civil work for Kerala State Electricity Board

In re M/s. R.S. Development & Constructions India Pvt. Ltd. (GST AAR Kerala)

The predominant nature of supply is construction of part of Dam ie, construction of various structures of dam like tunnels etc. Such structures are covered by the definition of Dam as per The Dam Safety Bill, 2019 which was placed in the Lok Sabha....

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PVC Tufted Coir Mats & Matting cannot be considered as textile of coir and floor coverings

In re M/s. Travancore Coco tuft Pvt. Ltd. (GST AAR Kerala)

PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705 and hence taxable @12% under Customs Tariff Head 5703 90 90....

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Resale of food & bakery products not fall under restaurant services: AAR

In re M/s Square One Homemade Treats (GST AAR Kerala)

Restaurant is a place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where ready to eat items are sold and mere facility is provided to have it from the shop....

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PVC Tufted Coir Mats and Mattings is taxable @12% GST

In re M/s. Natural Fibre Tuft (GST AAR Kerala)

PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. If any, PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, it will come under the Customs Tariff Head 5703 90 90 and it will be taxed @ 12% GST a...

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Bentonite powder used for earthing purpose is taxable @18% GST

In re M/s Excel Earthings (GST AAR Kerala)

Bentonite Powder used for electrical earthing is commercially known as 'Back Fill Compound' and it consist of mixture of Bentonite powder, wood charcoal powder, Graphite powder and Sodium sulphate. This mixture is used as an agent for reducing surface tension. Hence it comes under the Heading 3824.99.17 and is taxable at the rate of 18% a...

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GST on design, realisation, integration & commissioning of Wind Tunnel for ISRO

In re M/s Tata Projects Limited (GST AAR Kerala)

In re M/s Tata Projects Limited (GST AAR Kerala) Advance Ruling regarding Design, realisation, integration and commissioning of 1.2m trisonic wind tunnel at VSSC, ISRO, Thiruvananthapuram. Whether the supply under the contract for ‘Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel at Vikram Sarabhai Spa...

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Agricultural implements used for rubber tapping are exempted from GST

In re M/s. Geo Thomas & Company (GST AAR Kerala)

Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 other hand tools of the kind used in agricultural, horticulture or forest, As such these items are exempted from GST....

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GST on traditional Kerala snacks & Baked Chips sold under trade / brand name

In re Mr. P.M. Sankaran (GST AAR Kerala)

Peanut candy and Gingelly candy, uniappam, neyyappam, kinnathappam, kalathappam, rice ball (ariyunda) and avil vilayichathu are taxable @5% GST and achappam, kuzhalappam, madakku, pottiappam, thatta / thattavada and murukku are taxable @12% GST if sold under a brand / trade name and @5% otherwise. Baked chips are taxable @12% GST....

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Cervical Pillows is taxable @18% GST

In re M/s. Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)

The authorized representative of the applicant was heard, It is pointed out that the 'Therapeutic Cervical Pillow' is made up of hypo-allergenic, high quality polyurethane foam with 100% cotton cover. The product is usually used by patients who suffer with cervical spondylitis, cervical sprain headache etc....

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Disposalble underpad is taxable @12% GST

In re M/s. Dobersun Products Pvt. Ltd. (GST AAR Kerala)

The disposable underpad is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately classifiable under HSN 9619 00 90 - Others....

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GST payable on reimbursement of discount / rebate from principal company

In re M/s. Santhos Distributors (GST AAR Kerala)

In re M/s. Santhos Distributors (GST AAR Kerala) It is established from the statement of the applicant that the prices of the products supplied by the applicant is determined by the supplier /principal company and the applicant has no control on the price of the products. Therefore, it is evident that the additional discount given [&helli...

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GST on value of scrap held with job work unit

In re M/s.Industrial Engineering Corporation (GST AAR Kerala)

In this case, the. applicant is not collecting the scrap of raw materials from the job work place due to the fact that if the applicant has collected the same the applicant would suffer excess amount for transportation and labour charges for the scrap than the cost realizable from the scrap. However, the job work unit, would pay GST on an...

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Supply of goods & services identifiable separately cannot be treated as composite supply

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala)

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala) Whether the supply of spore parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair service, be taken […]...

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GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles

In re M/s. Baby Memorial Hospital Ltd. (GST AAR Kerala)

The supply of artificial body parts / devices such as heart valve, artificial kidney, artificial joints, and coronary stents etc which are implanted in the body essentially by means of a surgical procedure can be classified as a composite supply where the principal supply is of healthcare services. In case of artificial body parts / devic...

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GST on services related to gold ornaments

In re M/s. CGR Gold Trading (GST AAR Kerala)

In re M/s. CGR Gold Trading (GST AAR Kerala) i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. The quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 – Technical testing and a...

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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...

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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 ...

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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 / […]...

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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...

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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 […]...

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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...

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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...

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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....

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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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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 […]...

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Supply of medicine / surgical items to inpatients for diagnosis or treatment eligible for GST exemption

M/s Kindorama Healthcare Pvt. Ltd (GST AAR Kerala)

In re M/s Kindorama Healthcare Pvt. Ltd. (GST AAR Kerala) The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. FULL TEXT...

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GST under health care services on medicines, consumables, surgical items

In re M/s. Kinder Womens Hospital and Fertility Centre Private Limited (GST AAR Kerala)

The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services....

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GST on Manufacturing Services on physical inputs owned by principal

In re M/s. Irene Rubbers (GST AAR Kerala)

(i) Whether the process and treatment carried out on the goods belonging to the principal and made available by the principal amounts to job work? Yes. Manufacturing services on physical inputs owned by the principal is treated as service by way of job work and is covered under SAC 9988....

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Color printing of images from digital media is taxable @ 18% GST

In re M/s. Colortone Process Pvt. Ltd. (GST AAR Kerala)

In re M/s. Colortone Process Pvt. Ltd. (GST AAR Kerala) Will the service of printing work carried out by the applicant come within the purview of service of printing of pictures as covered under Cir.No.84/03/2019-GST dated 01,01.2019. The colour printing of images from digital media is covered under Service Classification Code 998386 and ...

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GST exempt on medicines, surgical items supplied while providing health care services

In re M/s. Starcare Hospital Kozhikode Private Limited (GST AAR Kerala)

The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services....

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Diagnostic Centre is providing Healthcare Service, No GST: AAR Kerala

In re M/s. Medivision Scan and Diagnostic Research Centre P. Ltd. (GST AAR Kerala)

The Kerala Authority for Advance Ruling (AAR) recently held that the services provided by diagnostic centre is a clinical establishment and providing  Health Care Service therefore exempted from GST. ...

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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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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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Green pepper picked from vine is exempt under GST

In re M/s. Herbal Isolates Private Limited (GST AAR Kerala)

In re M/s. Herbal Isolates Private Limited (GST AAR Kerala) i) Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits, classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975. Green Peppercorns plucked fresh from the vines qualifies the classification under Chapter 7 of the […]...

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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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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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Sun-cured tobacco leaves comes under HSN code 2401

In re Suresh. G. M/s. Govind Traders (GST AAR Kerala)

In re Suresh.G. M/s. Govind Traders (GST AAR Kerala) 01. What is the HSN code applicable to sun-cured ‘Tobacco leaves’ known in Kerala as ‘Kannipukayila’ purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala? Sun-cured tobacco leaves comes under the HSN Code 2401. 0...

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GST on mixing of rubber compound on materials supplied by principal

In re M/s. Estera Polymers (GST AAR Kerala)

In re M/s. Estera Polymers (GST AAR Kerala) Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job work services applied on such goods are squarely come under SI.No.26(i)(b) of [&hell...

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PVC Tufted Coir Mats & Matting classifiable under CTH 57039090

In re M/s. Coco fibre Industries Private Limited (GST AAR Kerala)

In re M/s. Coco fibre Industries Private Limited (GST AAR Kerala) i) Whether or not PVC Tufted Colr Mats and Matting can be fitted into low band of tax rate of 5% as Cob Mats and Matting corresponding to entry in Schedule I. Serial Number 219 – 5702, 5703, 5705-Coir Mats, Matting, floor covering and […]...

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Transitional ITC not eligible on Computers, Laptops etc.

In re M/s. Geojit Financial Services Ltd. (GST AAAR Kerala)

In re Ms Geojit Financial Services Ltd. (GST AAAR Kerala) 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 transitional ITC input tax credit of the VAT paid during the pre-GST period, under Section 140 [&hellip...

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GST on Placement of specified medical instruments for use without consideration

In re M/s Abbott Health Care Private Ltd. (GST AAAR Kerala)

In re M/s Abbott Health Care Private Ltd. (GST AAAR Kerala) Placement of specified medical instruments to unrelated customers like hospitals, labs etc. for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc. for a specific period constitute...

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GST on supply of medicines etc. via pharmacy of hospital run by taxpayer

In re M/s Ernakulam Medical Centre Private Ltd (GST AAAR Kerala)

The supply of medicines and allied items to the outpatients through the pharmacy attached to the hospital run by the appellant is taxable under GST....

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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 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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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 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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Transitional ITC not eligible on Computers, laptops etc. : AAR

In re M/s. Geojith Financial Services Ltd. (GST AAR Kerala)

The applicant is engaged in providing various retail financial services like stock broking, share broking, marketing of initial public offering of companies and mutual funds, corporate advisory services etc. which were not taxable under VAT Law. Based on the transitional provisions...

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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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Supply of works contracts awarded by Govt attracts 12% GST: AAR

In re M/s. Mary Matha Construction Company. (GST AAR Kerala)

i) Supply of works contracts awarded by Government attracts 12% GST. ii) Supply of works contracts awarded by the Central University of Kerala attracts 12% GST. and iii) Supply of work awarded by M/s. HLL Infra Tech Services Ltd. for the construction of Biotech lab and administrative block at Life Science Park, Trivandrum attracts 18% GST...

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GST Input tax paid on purchase of goods used for demonstration purpose

In re M/s. A.M. Motors. (GST AAR Kerala)

Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST...

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Transfer of right to use of any goods for any purpose is liable to GST

In re M/s. Abbott Healthcare Pvt. Ltd. (GST AAR Kerala)

In re M/s. Abbott Healthcare Pvt. Ltd. (GST AAR Kerala) The placement of specified medical instruments to unrelated customers like hospitals, labs etc, for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc for a specific period constitute ...

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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 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

In re M/s. Ramachandran Bror (GST AAAR Kerala)

In re 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 region...

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Tile adhesive and joint filler are taxable @ 18% GST

In re M/s. New RV Enterprises. (GST AAR Kerala)

The tile adhesive and joint filler manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals come under the category of 'prepared binder' specified under HSN 3824 which is taxable @18% GST....

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Absorbing developmental charges in fixing land cost is lawful: GST AAR Kerala

In re M/s. PPD Living Spaces Pvt. Ltd. (GST AAR Kerala)

i) Is it correct to structure agreement by fixing the land cost by absorbing the development charges? ii) Whether the ITC availed has to be paid back on pro rata basis, on plots sold after completion?...

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GST Small business exemption eligible to co-owners separately in case of jointly owned property

In re Elambrancheri Khaldoon (GST AAR Kerala)

In re Elambrancheri Khaldoon (GST AAR Kerala) i) Small business exemption provided u/s 22 of GST Act is eligible to co-owners separately in the case of jointly owned property, where the rent is collected together but divided equally and transferred to the respective co-owners. ii) Engaging a co-owner to collect and distributing rent among...

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GST on medicines & surgical items supplied through pharmacy by a hospital

In re Ms Ernakulam Medical Centre Pvt. Ltd. (GST AAR Kerala)

In re M/s. Ernakulam Medical Centre Pvt. Ltd. (GST AAR Kerala) i) Supply of medicines and allied items provided by a hospital through pharmacy to in-patients is part of composite supply of health care treatment and hence not separately taxable. ii) Supply of medicines and allied items provided by hospital through pharmacy to out-patients ...

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AAR Kerala allows advance ruling withdrawal on applicability of Margin Scheme on demo cars

In re M/s. Popular Motor World (P) Ltd (GST AAR Kerala)

GST Act, 2017 - Advance Ruling U/s 98 - whether the sale of 'demo cars' will fall under Rule 32(5) of the GST Rule - Also known as Margin Scheme- Request for withdrawal of application - Orders issued...

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5% GST on Implants for joint replacements falling under HSN Code 90213100

In re Shri. Gopal Gireesh, Veena Chemicals (AAR Kerala)

In re Shri. Gopal Gireesh, Veena Chemicals (AAR Kerala) On a plain reading of entry at Serial No. E(9) of List 3 of Entry 257 of Schedule I and entry at Serial No. 221 of Schedule II of Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017, it is evident that joint replacements are specifically covered […]...

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Carry bags made of polypropylene non-woven fabrics is taxable @ 5% GST

In re M/s. JJ Fabrics (AAR Kerala)

Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%]....

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Marine propellers, rudder set, stern tube set, propeller / M.S. Shaft for couplings used in fishing / floating vessels are taxable @ 5% GST

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

In re M/s. Saraswathi Metal Industries (AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification...

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GST Rate on Rubber Wood is 18%: AAR

In re Sri.N.C. Varghese (GST AAR Kerala)

Sri.N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the purchase and cutting and removal of rubber trees from the plantations of certain public sector undertakings owned by the Gove...

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18% GST applicable on supply of rubber wood / standing rubber trees

In re Sri.N.C. Varghese, Thrissur (GST AAR Kerala)

In GST, firewood is exempted as per HSN Code 4401. There is no differentiation between soft wood and hardwood in GST. It is hereby clarified that rate of tax on rubber wood in the aforesaid transaction is 18% under the HSN 4403....

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GST on Canteen Food / Services provided by Company to its employees

In re Caltech Polymers Pvt. Ltd. (GST AAR Kerala)

It is hereby clarified that recovery of food expenses from the employees for the canteen services provided by company would come under the definition of 'outward supply' as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply of services under GST....

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GST not payable on Merchant Trade Transaction : AAR

In Re Synthite Industries Ltd (AAR Kerala)

They are in the business of trading in spices and spice products. They have two modes of transactions. In the first kind, the applicant receives order from a customer in USA for the supply of spice products. They place a corresponding order to a supplier in China for supplying the goods ordered by the customer in USA....

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