The authority held that rent paid for residential dwellings taken from unregistered landlords attracts GST under RCM. It further ruled that ITC is not available since the accommodation provided to employees is a non-taxable perquisite.
The authority dismissed the matter after the applicant withdrew its questions on GST applicability to duty-free shop transactions. The ruling concludes with no decision on tax liability due to the withdrawal.
GST AAR Kerala clarifies that supplying frozen, pre-packaged chicken to institutional buyers is exempt from GST, while supply to non-institutional buyers is taxed at 5%.
Kerala AAR allows a company to transfer GST credits from a merged entity in another state, ruling that the law permits this despite portal restrictions. The AAR examined whether this interstate transfer of ITC was permissible under the law, given the technical barrier.
In a key ruling, the Kerala Authority for Advance Ruling clarified that demo products are not ‘free samples.’ Manufacturers don’t need to reverse Input Tax Credit, a crucial distinction for businesses.
In a ruling against Maryland Study Abroad Pvt. Ltd., Kerala AAR held that commissions earned from student admissions abroad are intermediary services with place of supply in India, hence taxable under GST
Kerala Authority for Advance Ruling (AAR) has ruled that quit rent or lease rent paid to Kerala Government for land used for agricultural purposes, specifically rubber cultivation, is exempt from GST.
Kerala AAR allows Nitta Gelatin ITC on fresh water and effluent storage tanks, classifying them as “plant and machinery” based on functionality for manufacturing.
Kerala AAR rules on GST exemption for Britco & Bridco’s NSQF-aligned vocational training. Learn about the conditions for exemption and applicable SAC codes.
Kerala AAR rules on GST exemption for ASAPK’s educational and vocational training, covering Government-approved and NCVET-aligned courses. Learn taxability.
