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.
Kerala AAR rules that auctioneers of cardamom must pay GST on commissions and do not qualify as commission agents under GST exemption rules.
Kerala AAR clarifies GST exemption on medicines and supplies linked to health care services, with exemptions limited to bundled in-hospital treatments only.
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.
