In re Uralungal Labour Contract Co-operative Society Ltd (GST AAR Kerala) Malabar Cancer Centre, a society registered under the Societies Registration Act is established by the State Government under the administrative control of the Department of Health and Family Welfare as a comprehensive cancer centre to provide oncology care and treatment to the general public. […]
Explore the GST applicability on geotechnical investigation, project management, and architectural services. Read the ruling on Structures India ANZ Project Management Services.
Applicability of GST rate of 5% (CGST 2.5% + SGST 2.5%) on marine engines of heading 8407, being the part of fishing vessel of heading 8902, as per Entry Serial No.252 of Schedule I of Notification No.1/2017 CT(R) dated 28.06.2017 & State Notification No. S.R.O.360/2017.
In re ULCCS Calicut City Infrastructure Development Private Ltd (GST AAR Kerala) it is evident that the service rendered by the applicant as per the concession agreement is a continuous supply of works contract services and the annuity is in sum and substance is consideration for the works contract services rendered. Since the cost of […]
In re George Maijo Industries Private Limited (GST AAR Kerala) 1. Whether the GST rate of 5% for outboard motors pertaining to HS code 8407 and its spare parts as per Entry in Sl. No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 is applicable to supplies made by the […]
In re Confederation of Real Estate Developers’ Association of India (CREDAI) (GST AAR Kerala) In the instant case the questions raised by CREDAI (applicant) pertains to the GST liability of the activity undertaken by the developers; who are the members of the applicant; i.e., the applicability of GST on the supplies made by third persons and […]
In re Galaxy Homes Private Limited (GST AAR Kerala) 1. M/s Galaxy Homes Private Limited (hereinafter referred to as the applicant) is engaged in the business of construction of residential apartments. They are not doing any joint venture projects but are purchasing the land in their own name and obtaining building permit in their name […]
Whether farmers association, engaged in supply agricultural produce through concept of fair trade, is liable to pay GST on Fair Trade Premium
In re Kool Home Builders (GST AAR Kerala) 1. Whether the Kochi Water Metro Project comes under exclusion specified for the term ‘business’ as per the explanation to heading 9954 item no. (vi) of Notification No.11/2017 dt.28th June 2017? Ruling: The integrated water transport project namely; Kochi Water Metro Project is an activity undertaken by […]
In re Adhav Packs Private Limited (GST AAR Kerala) The applicant was afforded an opportunity of personal hearing through virtual mode on 26.10.2021 at 3.00 p.m. The applicant by e-mail dated 25.10.2021 intimated that they had decided not to proceed further in the matter since the matter has been clarified in a notification stating that […]
