Kerala AAR rules that lease cancellation refunds under pre-GST agreements are not taxable as supply under GST. Applies only to proportionate lease refunds.
Kerala AAR rules Recron filled baby net bed is classified as a mattress, attracting 18% GST. The product, despite its netting, falls under HSN 9404, specifically identified in Schedule III of GST notifications.
Kerala AAR rules on GST for marine engines, parts, and fishing vessel repairs. Confirms 5% GST for fishing vessel components and clarifies service rates based on supply date.
Kerala AAR clarifies GST implications for the Stationery Department, distinguishing taxable supplies from non-supplies and ruling on ITC eligibility and reversal for various government transactions.
Kerala AAR rules Icing Sugar HSN 17019990, applying 12% GST (6% CGST + 6% SGST). Clarification resolves ambiguity for food product manufacturers.
Kerala AAR clarifies GST for Amala Cancer Hospital Society: Inpatient supplies are exempt if naturally bundled. Outpatient medicines are taxable if separately billed.
Kerala AAR clarifies GST for Jubilee Mission Hospital: Inpatient supplies are exempt if naturally bundled; outpatient medicines are taxable if separately invoiced.
Kerala AAR rules State Government Insurance Department services to employees are GST-exempt. Registration status unclear without full list of department’s supplies.
Kerala GST AAR reclassifies food products of HIC-ABF Special Foods, covering ready-to-eat items and their applicable HSN codes for accurate tax rates.
AAR Kerala clarifies that branded halwa is not classified as “Namkeens” and is taxed at 5% under HSN Code 210690. Learn about the ruling on halwa classification.
