AAR Kerala

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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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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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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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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GST Rate on Rubber Wood is 18%: AAR

In re Senthil Nathan Vs N. Thulaseedharan Pillet (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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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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GST on Canteen Food / Services provided by Company to its employees

In re Caltech Polymers Pvt. Ltd. (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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