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AAR Kerala

GST Rates for Government Works Contracts: 12% till 31/12/2021, 18% from 01/01/2022

March 6, 2024 17205 Views 0 comment Print

Understand the GST implications for works contract services awarded by Kerala State Film Development Corporation. Learn about the applicable tax rates and recent changes.

GST Exemption for Solar Power Electricity: YIS Power Solutions Ruling

March 6, 2024 6747 Views 0 comment Print

Explore the GST exemption on electricity from solar panels as per YIS Power Solutions Pvt Ltd’s GST AAR Kerala ruling. Analysis on tax implications and key insights.

GST Rates for Outboard Motor Engines and Spare Parts for Fishing Vessels

March 6, 2024 1773 Views 0 comment Print

Explore the GST rates on outboard motor engines, spare parts for fishing vessels, and warranty repairs. Get insights from the GST AAR Kerala ruling for clarity.

GST Rates for Affordable & Other Residential Construction Services: Kerala AAR

March 6, 2024 2706 Views 0 comment Print

Explore the Kerala AAR ruling on GST rates for affordable and other residential apartments in a mixed real estate project. Insights on tax implications.

GST exempt on Services by University of Calicut to its affiliated colleges & students

July 13, 2023 1920 Views 0 comment Print

GST implications for services provided by a university to its affiliated colleges & Students. Learn about ruling by GST AAR Kerala, stating applicability of GST and exemption under Notification No. 12/2017-Central Tax (Rate).

GST Rates on Marine Vessel Parts and Replacement

July 13, 2023 2376 Views 0 comment Print

Understand the tax rates and rulings for marine vessel parts, replacement during warranty periods, and input tax credit eligibility under GST. Read the rulings provided by GST AAR Kerala in the case of S. Radhakrishnan, Bright Metal Works.

‘Dhathri Dahasamani’ classifiable under Heading 21039040 & 12% GST Payable

July 13, 2023 1131 Views 0 comment Print

Explore the GST classification of Dhathri Dahasamani as per the recent ruling by AAR Kerala in 2024. Understand the implications and tax rates under GST Notification No. 01/2017.

GST on payment to Govt for change of description of land from wetland to ordinary land

July 13, 2023 2256 Views 0 comment Print

Understand the reverse charge liability under Notification No. 13/2017 CT (Rate) on payments made to the Government of Kerala for the change of land description and construction permissions. Read the ruling by GST AAR Kerala in the case of Manappuram Finance Limited.

Admissibility of ITC on Government Payments via Book Adjustment

July 13, 2023 1644 Views 0 comment Print

 Whether net off of receivables of one GSTIN by another GSTIN of the same company or net-off of receivables with payables of supplier of goods/service would amount to payment to the vendor meeting the compliance requirements of Section 16(4) of CGST Act, 2017.

Limitations of AAR Jurisdiction: Pertaining to Goods or Services Supply by Applicant

July 13, 2023 543 Views 0 comment Print

Explore the GST AAR Kerala ruling on a joint venture between Choice Foundation and Choice Estates. Learn about recipient, fees, and GST on revenue share.

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