AAR Kerala

GST on geotechnical investigation and soil report preparation

In re Structures India ANZ Project Management Services Pvt. Ltd. (GST AAR Kerala)

In re Structures India ANZ Project Management Services Pvt. Ltd. (GST AAR Kerala) Applicability of GST on following services rendered. 1. Supply of geotechnical investigation and preparation of foundation recommendation (soil report preparation) for civil works or infrastructure construction works comes under which scope of service that i...

Read More

GST Rate on fishing vessel marine engine and its spare parts

In re Kerala State Co-operative Federation for Fisheries Development Limited (MATSYAFED) (GST AAR Kerala)

In re Kerala State Co-operative Federation for Fisheries Development Limited (MATSYAFED) (GST AAR Kerala) 1. Applicability of GST rate of 5% (CGST 2.5% + SGST 2.5%) on marine engines of heading 8407, being the part of fishing vessel of heading 8902, as per Entry Serial No.252 of Schedule I of Notification No.1/2017 CT(R) dated 28.06.2017 ...

Read More

Construction works contract services- 12% GST on annuity & early completion bonus

In re ULCCS Calicut City Infrastructure Development Private Ltd (GST AAR Kerala)

In re ULCCS Calicut City Infrastructure Development Private Ltd (GST AAR Kerala) it is evident that the service rendered by the applicant as per the concession agreement is a continuous supply of works contract services and the annuity is in sum and substance is consideration for the works contract services rendered. Since the cost of [&h...

Read More

5% GST payable on Out Board Motors & its spare parts supplied for use in vessels

In re George Maijo Industries Private Limited (GST AAR Kerala)

In re George Maijo Industries Private Limited (GST AAR Kerala) 1. Whether the GST rate of 5% for outboard motors pertaining to HS code 8407 and its spare parts as per Entry in Sl. No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 is applicable to supplies made by the […]...

Read More

CREDAI cannot seek advance ruling under GST on behalf of its Members

In re Confederation of Real Estate Developers’ Association of India (CREDAI) (GST AAR Kerala)

In re Confederation of Real Estate Developers’ Association of India (CREDAI) (GST AAR Kerala) In the instant case the questions raised by CREDAI (applicant) pertains to the GST liability of the activity undertaken by the developers; who are the members of the applicant; i.e., the applicability of GST on the supplies made by third perso...

Read More

GST Rate when builder enters Two agreements with customer for Sale of Apartment & Land

In re Galaxy Homes Private Limited (GST AAR Kerala)

In re Galaxy Homes Private Limited (GST AAR Kerala) 1. M/s Galaxy Homes Private Limited (hereinafter referred to as the applicant) is engaged in the business of construction of residential apartments. They are not doing any joint venture projects but are purchasing the land in their own name and obtaining building permit in their name [&h...

Read More

GST on Bio-mining & scientific closure services of legacy wastes at dumpsite to Municipal Corporation

In re Zigma Global Environ Solutions Private Ltd (GST AAR Kerala)

In re Zigma Global Environ Solutions Private Ltd (GST AAR Kerala) Question 1: Classification of the services i.e., ‘Bio-mining and scientific closure of legacy wastes at the dumpsite in Kureepuzha, Kollam’ to be provided by the Applicant to the Superintending Engineer, Kollam Municipal Corporation. Ruling: The above services a...

Read More

Commercial vehicle body building on chassis supplied by customer is supply of services

In re New Grand Auto Body Works (GST AAR Kerala)

In re New Grand Auto Body Works (GST AAR Kerala) The applicant is providing services of body building of commercial vehicles used for carrying goods on the chassis supplied by the customers. The body is built as per the requirement of the customers. The main issue to be determined is whether the activity constitutes supply […]...

Read More

18% GST on Commercial vehicle body building on chassis supplied by customer

In re Sri. Puthusserikudy Thankappan Santhosh, M/s. Oyester Auto Body (GST AAR Kerala)

In re Sri. Puthusserikudy Thankappan Santhosh, M/s. Oyester Auto Body (GST AAR Kerala) Question 1. Whether the activity of commercial vehicles body building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of services? Ruling: The activity of commercial vehicle body building on the chassis supplied ...

Read More

No GST exemption on educational services provided by Tutor Comp Info Tech

In re Tutor Comp Info Tech Private limited (GST AAR Kerala)

In re Tutor Comp Info Tech Private limited (GST AAR Kerala) The applicant claims that they are eligible for exemption under Si. No. 66(a) to the Notification No. 12/2017 CT (Rate) dated 28.06.2017. In order to qualify for exemption under this entry the applicant should be an educational institution as defined under clause (y) of […...

Read More

Browse All Categories

CA, CS, CMA (6,180)
Company Law (8,632)
Corporate Law (10,966)
Custom Duty (9,597)
DGFT (4,888)
Excise Duty (4,932)
Fema / RBI (5,349)
Finance (5,765)
Income Tax (43,214)
SEBI (4,665)
Service Tax (4,095)

Search Posts by Date

December 2022
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031