In re M/s Kindorama Healthcare Pvt. Ltd. (GST AAR Kerala) The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. FULL TEXT OF ORDER […]
In re Ms. Kerala State Construction Corporation Ltd. (GST AAR Kerala) The GST rate applicable for Centage charges / Consultancy charges. The Centage Charges / Consultancy Charges received by the applicant in respect of the works at Si Nos. (1) to (4) above being in relation to pure services provided to the State Government by […]
(i) Whether the process and treatment carried out on the goods belonging to the principal and made available by the principal amounts to job work? Yes. Manufacturing services on physical inputs owned by the principal is treated as service by way of job work and is covered under SAC 9988.
The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST.
In re M/s. Viliram Sarabhai Space Centre (GST AAR Kerala) Vikram Sarabhai Space Center –The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING GST AAR KERALA […]
In re M/s. Colortone Process Pvt. Ltd. (GST AAR Kerala) Will the service of printing work carried out by the applicant come within the purview of service of printing of pictures as covered under Cir.No.84/03/2019-GST dated 01,01.2019. The colour printing of images from digital media is covered under Service Classification Code 998386 and taxable at […]
The Kerala Authority for Advance Ruling (AAR) recently held that the services provided by diagnostic centre is a clinical establishment and providing Health Care Service therefore exempted from GST.
The Uralungal Labour Contract Co-op Society Ltd. – Execution of Livelyhood for artists and local art hubs as an administrative agency is exempted from GST.
In re M/s. Kondody Autocraft (India) Pvt. Ltd. (GST AAR Kerala) i) Whether the activity of Bus Oody Building on job work basis, on the chassis supplied by the customer, is supply of goods Cr: supply of service? The activity of Bus Body Building on job work basis, on the chassis supplied by the customer, […]
M/s Orix Infrastructure Services Ltd. – Advance Ruling on eligibility of availing ITC of the cess paid on purchase of motor vehicles used in providing service of transportation of passengers or renting of motor vehicles.
