AAR Kerala

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

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...

Read More

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....

Read More

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....

Read More

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 ...

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

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....

Read More

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. ...

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

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....

Read More

Browse All Categories

CA, CS, CMA (4,148)
Company Law (4,737)
Custom Duty (7,278)
DGFT (3,931)
Excise Duty (4,195)
Fema / RBI (3,697)
Finance (3,893)
Income Tax (29,908)
SEBI (3,134)
Service Tax (3,452)