Kerala AAR rules Grand Centre Mall eligible for ITC on its rooftop solar plant, as electricity is used for taxable common area maintenance services.
Kerala Advance Ruling clarifies GST on rehabilitation services. Radiantminds Rehab LLP’s services are taxable at 18% under SAC 999319 due to non-qualification as a “medical establishment” under state regulations.
Kerala AAR clarifies GST on Shubhan Treats’ products. Learn how the mode of supply impacts classification, ITC, and tax liability, especially for e-commerce.
Kerala AAR clarifies GST rates for marine engines, gearboxes, spares, and repair services for fishing vessels; marine engine oil remains at 18%
Kerala AAR clarifies GST exemption applicability on Yoga course fees when collected via third-party platforms like Geton Yoga. Platform fee remains taxable.
Kerala GST Advance Ruling Authority states plastic “rooter trainer cups” for plant propagation are not agricultural implements, classifying them under “other plastic articles” with 18% GST.
Kerala AAR confirms GST exemption for streetlight maintenance by Akshara to Kayamkulam Municipality under pure/composite service rules of Notification 12/2017.
Kerala’s GST AAR clarifies that fees for Leave Without Allowance from medical staff are not taxable, but inspection fees for self-financing institutions attract 18% GST.
Kerala AAR rules bulk drinking water supply by tankers is exempt from GST under Notification 2/2017 if not aerated, distilled, or sold in sealed containers.
Kerala AAR rules that subsidized canteen food for employees, including contract workers, is exempt from GST, and employers can claim full Input Tax Credit.
