AAR Kerala

GST on marine propellers, rudder set, stern tube set, propeller/M.S. shaft

In re Dharsak. V.P. Saraswathi Metal Industries (GST AAR Kerala)

In re Dharsak. V.P. Saraswathi Metal Industries (GST 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 [&hel...

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Mixing of rubber compound on materials supplied by principal is Job Work

In re Eastern Polymers (GST AAR Kerala)

In re Eastern Polymers (GST AAR Kerala) Q:Whether mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal will come under Sl.No. 26(i)(b) of Notification 11/2017 -CT(Rate) and SRO.No.370/2017? Answer: Mixing of rubber compound on the materials supplied by the principal and ...

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PVC Tufted Coir Mats and Matting falls under CTH 57039090

In re Cocofibre Industries Private Limited (GST AAR Kerala)

In re Cocofibre Industries Private Limited (GST AAR Kerala) Q.1: Whether or not PVC Tufted Coir Mats and matting can be fitted into low band of tax rate of 5% as Coir Mats and Matting corresponding to entry in Schedule-I.Serial No.2019-5702,5703,5705-Coir Mats, Matting, floor covering and handloon durries with eligibility for refund of i...

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GST on discount offered by Company through dealers to Customers

In re Santosh Distributors (GST AAR Kerala)

In re Santosh Distributors (GST AAR Kerala) Q.1: The applicant is paying the tax due as per the invoice value issued by the applicant and availing the input tax credit of GST shown in the inward invoice received by the applicant from the Principal Company or their stockist. The tax liability of the applicant for […]...

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GST on activity of sale of apartment prior to 08.11.2019

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

In re Confederation of Real Estate Developers Association of India (CREDAI), Kerala Chapter (GST AAR Kerala) 1. Whether prior to 08.11.2019 the activity of sale of apartment undertaken by the applicant would be treated as supply to determine GST liability, if the agreement for sale of the apartment is entered into by the applicant and [&h...

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Courses conducted by IIIC are eligible for exemption from GST

In re Uralungal Labour Contract Co-operative Society Ltd (GST AAR Kerala)

In re Uralungal Labour Contract Co-operative Society Ltd (GST AAR Kerala) In view of the Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017, we would like to get clarified as to whether the educational courses which are conducted in Indian Institute of Infrastructure and Construction (IIIC) fall under the taxable service or not?...

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Printing of text books, Lottery tickets & stationery items for State Govt is Supply under GST

In re Kerala Books and Publications Society (GST AAR Advance Ruling)

In re Kerala Books and Publications Society (GST AAR Kerala) a. Whether our activity falls within the ambit of scope of ‘supply’ under GST?- (i) printing text books for supply by the State Government to its allied educational institutions. (ii) printing of Lottery tickets for vending by the State Government to the general publ...

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GST on discount received through credit notes – No ruling in absence of sufficient information

In re Shri Kottoor Mathew Jose Mathew, Jose Mathew and Co. (GST AAR Kerala)

In re Shri Kottoor Mathew Jose Mathew, Jose Mathew and Co. (GST AAR Kerala) 1. Is there any further tax liability to the applicant on the discount received through credit notes issued by M/s. Hindustan Unilever Ltd., (First Supplier)? The provisions governing the value of taxable supply are contained in Section 15 of the CGST […]...

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Roasted/salted/roasted & salted Cashew nuts classifiable under HSN 2008.19.10

In re Shri Mohanan, M/s. Aswani Chips and Bakers (GST AAR Kerala)

Whether roasted and salted / salted / roasted preparations such as of Ground nuts, Cashew nut and other seeds are NAMKEENS and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification 1/2017?...

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Jackfruit Chips & Banana Chips classifiable under Customs Tariff Heading 2008.19.40

In re Abdul Aziz, M/s. Glow Worm Chips (GST AAR Kerala)

In re Abdul Aziz, M/s. Glow Worm Chips (GST AAR Kerala) 1. Whether Jackfruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of schedule of […]...

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