AAR Kerala

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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