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AAR Kerala

GST Rate on KLDC Contracts: AAR Kerala Ruling

July 24, 2024 1104 Views 0 comment Print

AAR Kerala rules 18% GST on KLDC contracts for 01/01/22 to 17/07/22. Understand the implications and details of this ruling on government entity projects.

No Ruling for Questions Outside Purview of Section 97(2) of CGST Act: AAR Kerala

July 24, 2024 627 Views 0 comment Print

Understand GST implications for job workers: Can they issue delivery notes, e-way bills if the principal doesn’t? Full analysis of Kunnassery Poulose Joy case from GST AAR Kerala.

AAR Rejects ITC Claim Queries due to Pending Proceedings & Jurisdictional Limits

July 24, 2024 642 Views 0 comment Print

Read the detailed analysis of the GST AAR Kerala ruling on input tax credit claims involving post-supply discounts by Kotoor Mathew Jose Mathew.

GST Exemption Eligibility for Ticket Charges at Agricultural Exhibitions

March 6, 2024 1182 Views 0 comment Print

Discover if ticket charges for agricultural exhibitions are exempt from GST, as per the Kerala AAR ruling for Regional Agricultural Research Station.

Educational Courses by Additional Skill Acquisition Programme Kerala Not Exempted from GST

March 6, 2024 1275 Views 0 comment Print

AAR Kerala held that educational courses conducted by ‘Additional Skill Acquisition Programme’ does not sustain to avail exemption under entry No. 66 of Notification No. 12/2017 – CT (Rate) dated 28/06/2017.

ITC on Pump Leasing – Proportionate Eligibility: GST AAR Kerala Ruling

March 6, 2024 7512 Views 0 comment Print

Get insights from the GST AAR Kerala ruling on Kwality Auto Services. Learn about input tax credit admissibility for leasing pumps and equipment under CGST Act.

GST Exemption for Passenger Bus Rental Services to KSRTC by Maha Voyage LLP

March 6, 2024 2037 Views 0 comment Print

Explore the GST ruling on Maha Voyage LLPs passenger bus rentals to KSRTC. Learn about the exemption under Notification No. 12/2017 and the implications for the transport services industry.

ITC Ineligibility for Blocked Credits under Section 17(5)(c): Kerala GST AAR Ruling

March 6, 2024 3003 Views 0 comment Print

Unveiling the Kerala GST AAR’s decision on Kannur International Airport’s eligibility for input tax credit on construction services under the CGST Act.

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

March 6, 2024 25272 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 10581 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.

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