In re The Travancore Mats & Matting Co. (GST AAR Kerala) The first question raised by the applicant is whether a debit note can be issued by the applicant for the difference of the rate of tax charged in the tax invoice as specified under section 34(3) of the CGST Act. The second question raised is […]
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 […]
In re Aswath Manoharan (GST AAR Kerala) Banana chips is liable to GST at the rate of 12%. Jackfruits chips are liable to GST at the rate of 12%. Tapioca chips are liable to GST at the rate of 12%. Sarkaraupperi chips are liable to GST at the rate of 12%. 1. What is the […]
In the event of cancellation of residential flats by any customer, whether the relevant date for application of refund of taxes already paid on advances is to be reckoned from date of payment voucher giving back the refund to the customer or is to be reckoned from the date of filing GSTR-3B for the month in which the tax on advances received were paid. The relevant date for filing of refund application in the above situation is the date of payment of tax as prescribed in clause (h) of Explanation 2 of Section 54 of the CGST Act, 2017.
In re Malankara Orthodox Syrian Church Medical Mission Hospital (GST AAR Kerala) Whether GST is leviable on the value of supply of medicine, implants and other supplies issued to our patients during the course of treatment: 1. Who are admitted as inpatients in the following situations? 1.1. In the case where a package is offered […]
In re Dharmic Living Private Limited (GST AAR Kerala) Sale of developed plots without receiving any advance from their customers for undertaking development activities is neither a supply of goods nor a supply of service The Kerala Authority of Advance Ruling (Kerala, AAR) in the matter of M/s Dharmic Living Private Limited [Advance Ruling No. […]
In re Victoria Realtors (GST AAR Kerala) 1. Whether the new tax rate of 7.5% (effective rate of 5% after excluding land portion), with no ITC, is applicable to the 11 unbooked units in the said VRINDHAVAN project? No. Since the applicant has exercised option for paying tax at the rate as specified in Item […]
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?
In re Shri. N. M. Thualseedharan, M/s. N.V. Chips (GST AAR Kerala) 1. Whether Jackfruit Chips 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 Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 ? No. The Jackfruit Chips are classifiable under Customs Tariff […]
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 […]
