In the event of cancellation of residential flats by any customer, whether the relevant date for application of refund of taxes already paid on advances is to be reckoned from date of payment voucher giving back the refund to the customer or is to be reckoned from the date of filing GSTR-3B for the month in which the tax on advances received were paid. The relevant date for filing of refund application in the above situation is the date of payment of tax as prescribed in clause (h) of Explanation 2 of Section 54 of the CGST Act, 2017.
In re Malankara Orthodox Syrian Church Medical Mission Hospital (GST AAR Kerala) Whether GST is leviable on the value of supply of medicine, implants and other supplies issued to our patients during the course of treatment: 1. Who are admitted as inpatients in the following situations? 1.1. In the case where a package is offered […]
In re Dharmic Living Private Limited (GST AAR Kerala) Sale of developed plots without receiving any advance from their customers for undertaking development activities is neither a supply of goods nor a supply of service The Kerala Authority of Advance Ruling (Kerala, AAR) in the matter of M/s Dharmic Living Private Limited [Advance Ruling No. […]
In re Victoria Realtors (GST AAR Kerala) 1. Whether the new tax rate of 7.5% (effective rate of 5% after excluding land portion), with no ITC, is applicable to the 11 unbooked units in the said VRINDHAVAN project? No. Since the applicant has exercised option for paying tax at the rate as specified in Item […]
In re Synthetic Moulders Limited (GST AAR West Bengal) Classification and rate of tax on aerobic micro organism/protein derived thereof used in cementitious / concrete application The product, viz. aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious/concrete application as manufactured and to be supplied by […]
Whether roasted and salted / salted / roasted preparations such as of Ground nuts, Cashew nut and other seeds are NAMKEENS and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification 1/2017?
In re Shri. N. M. Thualseedharan, M/s. N.V. Chips (GST AAR Kerala) 1. Whether Jackfruit Chips sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 ? No. The Jackfruit Chips are classifiable under Customs Tariff […]
In re Abdul Aziz, M/s. Glow Worm Chips (GST AAR Kerala) 1. Whether Jackfruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of schedule of […]
In re Shri.K. Pazhanan, M/s S.D. Chips (GST AAR Kerala) 1. Whether banana chips (made out of both raw as well as ripe banana) sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule I of Central Tax (Rate)Notification No. 01/2017 — CT […]
In re M/s. Cigma Medical Coding Pvt Ltd. (GST AAR Kerala) 1. Whether the payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf of some of the students of the applicant institute as a pure agent is service under GST and is there any tax liability for the […]
