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Advance Rulings

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

March 6, 2024 1302 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 7671 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 2109 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 3054 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 25470 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 10674 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.

GST Rates for Outboard Motor Engines and Spare Parts for Fishing Vessels

March 6, 2024 3264 Views 0 comment Print

Explore the GST rates on outboard motor engines, spare parts for fishing vessels, and warranty repairs. Get insights from the GST AAR Kerala ruling for clarity.

Classification of QDx Instacheck TM PCT with reader QDx Instacheck TM as a Kit

March 6, 2024 426 Views 0 comment Print

CAAR Mumbai clarifies classification of QDx Instacheck™ PCT kit with reader under Customs Tariff, impacting IGST rates for imports. Discover the details and implications.

GST Rates for Affordable & Other Residential Construction Services: Kerala AAR

March 6, 2024 3663 Views 0 comment Print

Explore the Kerala AAR ruling on GST rates for affordable and other residential apartments in a mixed real estate project. Insights on tax implications.

Clean Bio Zinc (NSP) Classifiable under CTH 38089290: CAAR Mumbai

March 4, 2024 900 Views 0 comment Print

CAAR Mumbai rules Clean Bio Zinc (NSP) falls under CTH 38089290, highlighting its use in anti-dandruff shampoos and as a fungicide. Discover the full analysis.

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