In re Sri. Thomas Joseph Nellissery (GST AAR Kerala) a) Whether the applicant, engaged in providing management consultancy services, is falling within the definition of the term Intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017? The services provided by the applicant falls under SAC code 998311 “Management Consultancy Services”. The […]
In re M/s. Herbal Isolates Private Limited (GST AAR Kerala) i) Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits, classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975. Green Peppercorns plucked fresh from the vines qualifies the classification under Chapter 7 of the […]
Recently in a advance ruling by Kerala authority for advance ruling , it has been held that applicant cannot take input tax credit for expense incurred in connection with corporate social responsibility expenses.
M/s Polycab Wires Pvt. Ltd. – Applicability of GST and eligibility of ITC with respect to goods provided free of cost for flood affected people and KSEB
Determination of GST liability with respect to goods provided free of cost by the Distributors of M/s. Polycab Wires Private Limited to KSEB for reinstating connectivity in flood ridden areas; and admissibility of input tax credit in relation to such goods. In order to operationalize the commitment of the applicant to provide goods at free […]
In re M/s. Estera Polymers (GST AAR Kerala) Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job work services applied on such goods are squarely come under SI.No.26(i)(b) of […]
In re Ms Techno Tradings and Services Pvt. Ltd. (GST AAR Kerala) i) As per the Notification No.01/2017 Central Tax (Rate) dated 28/06/2017 Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975, as adopted to GST, attracts 28% IGST (14% CGST+14% SGST) as per Serial No.115 of Schedule IV is correct or […]
Tax liability under GST for the tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc. against separate invoices.
In re M/s. Coco fibre Industries Private Limited (GST AAR Kerala) i) Whether or not PVC Tufted Colr Mats and Matting can be fitted into low band of tax rate of 5% as Cob Mats and Matting corresponding to entry in Schedule I. Serial Number 219 – 5702, 5703, 5705-Coir Mats, Matting, floor covering and […]
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 inverted tax rate […]
