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 by […]
In re Tutor Comp Info Tech Private limited (GST AAR Kerala) GST leviable on training/coaching services, as it does not come under the definition of ‘educational institution’ to claim GST exemption The AAR, Kerala in the matter of M/s Tutor Comp Info Tech Private Limited [Advance Ruling No. KER/ 143/2021 dated July 27, 2022] has […]
Rate of tax applicable for services of construction of affordable residential apartments is 1.5% and 7.5% for services of construction of residential apartments other than affordable residential apartments.
In re Uralungal Labour Contract Co-operative Society Ltd (GST AAR Kerala) Malabar Cancer Centre, a society registered under the Societies Registration Act is established by the State Government under the administrative control of the Department of Health and Family Welfare as a comprehensive cancer centre to provide oncology care and treatment to the general public. […]
Explore the GST applicability on geotechnical investigation, project management, and architectural services. Read the ruling on Structures India ANZ Project Management Services.
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 & State Notification No. S.R.O.360/2017.
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 […]
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 […]
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 persons and […]
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 […]
