Author compiled Advance Rulings of KERALA State from July 2017 to July 2021. Author compiled such rulings as per upload by Kerala State GST authority in their State GST Site. Kerala State Advance Rulings Authority have uploaded rulings year wise as below:

2017: NIL,

2018: 22 Rulings,

2019: 36 Rulings,

2020: 17 Rulings and

2021: 20 Rulings up to 31st July 2021

Advance GST Rulings of Kerala State from July 2017 to July 2021

Compilation of Advance Rulings of Kerala State for the year 2018 under GST Law

S. No. Name of the Applicant Question on seeking ruling A. R. Link Ruling has given by Authority
1 M/s. Caltech Polymers Pvt. Ltd. , Malappuram “Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GSTAct. Recovery of food expenses from employees for canteen services is taxable as a supply of services under GST Question: Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GST Act.

Answer: It is hereby clarified that recovery of food expenses from the employees for the canteen services provided by company would come under the definition of ‘outward supply’ as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply under GST Law, 2017.

2 M/s Synthite Industries Ltd, Synthite Valley, Kadayiruppu P 0, Kolenchery, Ernakulam District, Kerala – 682311 The applicant in his application dated 29. 01. 2018 has raised following issues for determination by the Authority; 1). Whether on procuring goods from China, in a context where the goods purchased are not brought into India, is GST payable by them? 2). On the sale of goods’to the company in USA, where goods sold are shipped directly from China to USA without entering India, is GST payable by them?

3). On procuring goods from China not against specific export order, in acontext when the goods purchased are not brought into India, is GST payable by them? 4). On the sale of goods from Netherlands warehouse to their end customers in and around Netherlands, without entering India, is GST payable by them?

Applicability of GST in import / High Sea Sales Question: The applicant in his application dated 29. 01. 2018 has raised following issues for determination by the Authority;

1). Whether on procuring goods from China, in a context where the goods purchased are not brought into India, is GST payable by them?

2). On the sale of goods’ to the company in USA, where goods sold are shipped directly from China to USA without entering India, is GST payable by them?

3). On procuring goods from China not against specific export order, in acontext when the goods purchased are not brought into India, is GST payable by them?

4). On the sale of goods from Netherlands warehouse to their end customers in and around Netherlands, without entering India, is GST payable by them?

Answer: 1. The goods are liable to IGST when they are imported into India and the IGST is payable at the time of importation of goods into India. The applicant is neither liable to GST on the sale of goods procured from China and directly supplied to USA nor on the sale of goods stored in the warehouse in Netherlands, after being procured from China, to customers, in and around Netherlands, as the goods are not imported into India at any point.

3 Sri. N. C. Varghese, Thrissur “(1) Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification issued by the GST Authorities as on date in spite of letter dtd. 19-12-2017 hence as per the W. A. No. 245/2018of Hon’ble High Court for clarifying the GSTrates. Rubber Wood is taxable @ 18% Q. 1: “(1) Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification is sued by the GST Authorities as on date in spite of letter dtd. 19-12-2017 hence as per the W. A. No. 245/2018 of Hon’ble High Court for clarifying the GST rates. Answer: It is hereby clarified that rate of tax on rubber wood in the aforesaid transaction is 18% under the HSN 4403.
(2) Both taxable rate of CGST and SGST for Standing Rubber Trees and Firewood. “ Ruling for Question no. 2 : As above
4 M/s. JJ Fabrics Applicant file an application on seeking clarification of rate of tax on Carry Bags made of polypropylene non-women fabrics is taxable under GST Carry bags made of polypropylene non-woven fabrics is taxable @ 5% ” Q: Application filed on seeking clarification of rate of tax on Carry Bags made of Polypropylene non-women fabrics is taxable under GST? Answer: Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01-2017 Central Tax (Rate) dated 28. 06. 2017 and State Notification 360. dated 30. 06. 2017, and hence taxable @ 5% [SGST -2. 5% ; CGST- 2. 5% ].
5 Sri. Dharsak. V. P. , Saraswathi Metal Industries, Alappuzha The Applicant has filed an application for advance ruling on the rate of marine propeller, rudder set, sterm tube set, propeller shaft and M. S. Shaft for couplings used in fishing, floting vessels under GST? Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M. S. Shaft for couplings used as a part of fishing / floating vessels are taxable @ 5% ” Q: The Applicant has filed an application for advance ruling on the rate of marine propeller, rudder set, sterm tube set, propeller shaft and M. S. Shaft for couplings used in fishing. floting vessels undr GST?

Answer: Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M. S. Shaft for couplings used as a part of fishing I floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28. 06. 2017 and State Notification 36012017 dated 30. 06. 2017 and hence taxable @5% under IGST (@2. 5% under CGST + @2. 5% under SGST).

6 Shri. Gopal Gireesh, Veena Chemicals The applicant has preferred an application for Advance Ruling on the rate of tax in respect of the commodities listed in the Annexure to the Application. The implants for joint replacements falling under HSN Code 90213100 is taxable @ 5% ” Q: The applicant has preferred an application for Advance Ruling on the rate of tax in respect of the commodities listed in the Annexure to the Application under GST?

Answer: The implants for joint replacements falling under HSN Code 90213100 are covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28. 06. 2017 attracting GST at the rate of 5% .

7 M/s. A. M. Motors, Mallapuram, Kerala. The Applicant has filed an application for advance ruling on “Whether vehicle dealer , who capitalized the purchase of motor car as “Demo Vehicle” can a avail ITC paid on the purchase of motor car and sef off against OPT payable under GST? Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST Q: The Applicant has filed an application for advance ruling on “Whether vehicle dealer , who capitalized the purchase of motor car as “Demo Vehicle” can a avail ITC paid on the purchase of motor car and set off against OPT payable under GST? Answer: Input tax paid by a vehicle dealer on the purchase of ar used for demonstration purpose of the customer can be availed as ITC (Input Tax Credit) on capital goods and set off against output tax payable under GST.
8 M/s. Abbott Healthcare Pvt. Ltd. 1). Whether the place ment of specified medical instruments to unrelated customers like hospitals, Labs etc. , for their use without any consideration for a specific period constitute supply? 2). Whether such movement of goods constitute otherwise than by way of supply under GST? The transfer of right to use of any goods for any purpose is liable to GST. Q. 1). Whether the placement of specified medical instruments to unrelated customers like hospitals, Labs etc. , for their use without any consideration for a specific perod constitute supply?

Q. 2). Whether such movement of goods constitute otherwise than by way of supply under GST?

Answer: the placement of specified medical instruments to unrelated customers like hospitals, Labs etc. , for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators disposals etc for a specified period constitute composite supply. The principal supply is teh transfer of right to use of any goods for any purpose and is liable to GST under Sl. No. 17(iii) -Heading 9973 of Notification No. 11/2017, C. T. (Rate) dated. 28. 06. 2017.

9 Elambrancheri Khaldoon 1). Whether small business exemption under Sec. 22 of the GST Act is available to all owners separately in case of jointly owned property? 2). Engaging a co-owner to collect and distribute rent amount all the owners for administrative convenience will have any implication on the business exemption under sec. 22 of the GST Act for individual co-owners? i) Small business exemption provided u/s 22 of GST Act is eligible to co-owners separately in the case of jointly owned property, where the rent is collected together but divided equally and transferred to the respective co-owners. ii) Engaging a co-owner to collect and distributing rent among all the owners for administrative convenience has no implication on the business exemption u/s 22 of the GST Act for individual co-owners. Q. 1): Whether small business exemption under Sec. 22 of the GST Act is available to all owners separately in case of jointly owned property?

Q. 2): Engaging a co-owner to collect and distribute rent amount all the owners for administrative convenience will have any implication on the business exemption under sec. 22 of the GST Act for individual co-owners?

Answer: 1). Small business exemption provided under sec. 22 of the GST Act, it is eligible to the co-owner separately in the case of jointly owned property. Where the rent is collected together , but divided equally and transferred to the respective co-owner.

Answer: 2). Engaging a co-owner to collect and distribute rent amount all the owners for administrative convenience has no implication on the business exemption under sec. 22 of the GST Act for individual co-owners.

10 M/s. Ernakulam Medical Centre Pvt. Ltd. Whether the supply of medicines and allied items through the pharmacy of the hospital run by the applicant attract liability under GST? i) Supply of medicines and allied items provided by a hospital through pharmacy to in-patients is part of composite supply of health care treatment and hence not separately taxable. ii) Supply of medicines and allied items provided by hospital through pharmacy to out-patients is taxable. Q: Whether the supply of medicines and allied items through the pharmacy of the hospital run by the applicant attract liability under GST?

Answer: The supply of medicines and allied items through the pharmacy to the in-patients is part of composite supply of health care treatment and hence not separately taxable. The supply of medicines and allied items provided by the hospital through the pharmacy to the out-patient is taxable.

11 M/s. Geojith Financeial Services Ltd. Kochi 1). Whether computers , Laptos etc. , used by the applicant for providing output service would qualify as inputs for the purpose of availing transactional ITC under sec. 140(3) of KSGST Act? 2). If the goods are physical available as closing stock as on 30’th June, 2017, can applicant avail ITC for the VAT paid? Computers, laptops etc. used for providing output service would not qualify as inputs for the purpose of availing transactional ITC u/s 140(2) / 140(3) of KSGST Act. These goods are not eligible for ITC for the VAT period. Q. 1): Whether computers , Laptos etc. , used by the applicant for providing output service would qualify as inputs for the purpose of availing transactional ITC under sec. 140(3) of KSGST Act?

Q, 2): If the goods are physical available as closing stock as on 30’th June, 2017, can teh applicant avail ITC for the VAT paid?

Answer. 1: Whether computers , Laptos etc. , used by the applicant for providing output service would not qualify as inputs for the purpose of availing transactional ITC under sec. 140(2) of KSGST Act.

Answer. 2: The goods, even though physically available as closing stock as on 30th June, 2017, ITC is not eligible for the VAT paid.

12 M/s. Mary Matha Construction Company, Ernakulam. Tax Rate applicable for works contract awarded by various Government authorities? i) Supply of works contract awarded by Government and Central University of Kerala attracts 12% GST. ii) Supply of works awarded by M/s HLL Infra Tech Services Ltd. for construction at Life Science Park, Thiruvanant-hapuram attracts 18% GST. Q: Tax Rate applicable for works contract awarded by arious Government authorities?

Answer:

1). Supply of works contracts awarded by Government attract @12% GST,

2). Supply of works contract awarded by the Central University of Jerala attract @12% GST,

3). Supply of works contracts awarded by the M/s. HAL Infra Tech Services Ltd for the construction of Biotech Lab and administrative block at Life Science Park , Trivendrum attract @18% GST.

13 M/s. New RV Enterprises Application for Advance Ruling sought on “Tax Rate on The Adhesive and Joint Filler? Tile adhesive and joint filler are taxable @ 18% GST. Q: Application for Advance Ruling sought on “Tax Rate on The Adhesive and Joint Filler?

Answer: The tile adhesive and joint filler manufactured by mixing natural products like silika sand, dolomite power, cement and chemicals come under the category of “Prepared Binder” specified under HSN 3824 which is taxable @18% GST.

14 M/s. PPD Living Spaces Pvt . Ltd, Ambalamukku, Trivandrum. Application for Advance Ruling sought on i). Is it correct to structure agreement by fixing the land cost by absorbing the development charges? ii). Whether ITC availed has to be paid back on pro rata basis, on plots sold after completion? Advance ruling on issue related to absorbing developmental charges in fixing land cost. Q: i). Is it correct to structure agreement by fixing the land cost by absorbibg the development charges?

Q: ii). Whether ITC availed has to be paid back on pro rata basis, on plots sold after completion?

Answer: 1. It is lawful to structure agreement by fixing the land cost after absorbing the development charges.

Answer: 2. The input Tax Credit availed in respect of the GST paid on goods and / or services used/ consumed for teh development of the land, in respect of the plots sold after the issuance of Completion Certificate is liable to be reversed on pro- rata basis.

15 Mr. Sutapa Sutradhar, West Bengal Application for Advance Ruling sought on ” Casual Taxable Person could not complete GST registration due to GSTIN Portal Problems Request for refund of amount paid? Issues relating to refund of tax paid and failure to complete registration due to GSTN portal problems is not a matter coming under the purview of Advance Ruling. Q: Whether a ” Casual Taxable Person could not complete GST registration due to GSTIN Portal Problems Request for refund of amount paid?

Answer: The issued relating to refund of tax paid and failure to complete the registration as Casual Taxable Person due to GSTIN Portal problems is not a matter coming under the purview of Advance Ruling.

16 M/s. Saraswathi Metal Works, Ernakulam. Application for Advance Ruling sought on. (i). Tha tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shafts, MS shaft for coupllings, ii). The parts of fishing /floating vessels come under the HSN Code 8902 . It is requested to know whether all parts of fishing/floating vessels comes under Sl. No. 252 of 1’st Schedule, or Sl. No. 371 of 3’rd Schedule? iii). Whether replacement of parts during warranty period constitute supply under GST? iv). Whether eligible to avail 18% input tax credit on purchase of raw materials, as the manufactured products taxable @5% under 247/252 of 1’st Schedule. i) Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings are taxable @5% GST. Q: (i). Tha tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shafts, MS shaft for coupllings?

Answer: Tha tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shafts, MS shaft for coupllings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST.

Q: ii). The parts of fishing /floating vessels come under the HSN Code 8902 . It is requested to know whether all parts of fishing/floating vessels comes under Sl. No. 252 of 1’st Schedule, or Sl. No. 371 of 3’rd Schedule?

Answer: All Parts of fishing/floating vessels come under HSN Code 8902 are taxable @5% under Serial No. 252 of 1’st Schedule.

Q: iii). Whether replacement of parts during warranty period constitute supply under GST?

Answer: The supply of parts under warranty being without consideration , no GSt is payable. The value of supply made earlier includes the charges to be incurred during the warranty period. Therefore, the applicant who undertakes the warranty replacement is not required to reverse the input tax credit on the parts /components replaced.

Q: iv). Whether eligible to avail 18% input tax credit on purchase of raw materials, as the manufactured products [email protected]% under 247/252 of 1’st Schedule?

Answer: The supplier / manufacturer is eligible to avail the credit of higher input tax paid on purchase of raw materials , even though the manufactured products are taxable at lesser tax rate.

17 M/s. Rajagiri Health Care & Educational Trust, Ernakulam Application for Advance Ruling sought on”Whether the medicines , consumbles and in plants used in the course of providing health care services to patients admitted to the hospital for diagnosis or treatment would be considered as “Composite Supply” of health care services under GST and consequently exemption under N. No. 12/2017 read with Sec. 8(a) of GST? The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category “Health Care Services”. Q: Whether the medicines , consumbles and in plants used in the course of providing health care services to patients admitted to the hospital for diagnosis or treatment would be considered as Composite Supply” of health care services under GST and consequently exemption under N. No. 12/2017 read with Sec. 8(a) of GST?

Answer: The supply of medicines, consumbles and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category “Heath Care Services”.

18 M/s. Prodair Air Products India (P) Ltd, Renakulam. Application for Advance Ruling sought on (i). Whether on facts and circumstances of case, the activity undertaken by the applicant amounts to ” Job work” as defined under Sec. 2(68) of GST Laws and consequently classified as supply of services? (ii). In case the proposed activity is considered as job work, what would be the tax rate for supply of job work services? (iii). In case the proposed activity is considered as job work, what is the value on which the applicant would be liable to pay GST? M/s Prodair Products India (P) Ltd – Applicability of job work. Q: (i). Whether on facts and circumstances of case, the activity undertaken by the applicant amounts to ” Job work” as defined under Sec. 2(68) of GST Laws and consequently classified as supply of services?

Answer: The activity under taken by the applicant of processing natural gas and other inputs received from BPCL free of cost basis and manufacturing industrial gases from them shall fall under the scope of “Job Work” under GST.

Q: (ii). In case the proposed activity is considered as job woek, what would be the tax rate for supply of job work services?

Answer: the activity of teh applicant being job work is a provision of service, as the input as well as output is owned by the principal and not owned by the applicant and falls under serial No. (ii) of the HSN Code 9988 taxable @18% GST.

Q: (iii). In case the proposed activity is considered as job work, what is teh value on which the applicant would be liable to pay GST?

Answer: GST is payable on the transaction value for which job work service is rendered.

19 M/s. Modern Food Enterprises Pvt Ltd, Earnakulam. Application for Advance Ruling sought on(i). Classification of “Classic Malabar Parota” and “Whole Wheat Malabar Parota”? (ii). Eligibility of exemption from GST vide N. No. 2/2017-Central Tax/SRO. No. 361/2017? “Classic Malabar Parota” and “Whole Wheat Malabar Parota” are taxable @18% GST. Q: (i). Classification of “Classic Malabar Parota” and “Whole Wheat Malabar Parota”?

Answer: “Classic Malabar Parota” and “Whole Wheat Malabar Parota” classified under Schedule III of GST Laws, vide Heading NO. 2106″Food preparations not elsewhere specified or included and is taxable @18% GST.

Q: (ii). Eligibility of exemption from GST vide N. No. 2/2017-Central Tax/SRO No. 361/2017?

Answer: Eligibility of exemption from GST vide N. No. 2/2017- Central Tax/SRO No. 361/2017 is applicable only for the specific commodity ” Bread branded or otherwise covered under HSN 1905.

20 M/s. KIMS Health Care Management Ltd, Application for Advance Ruling sought on”Whether the medicines , consumbles and in plants used in the course of providing health care services to in- patients for diagnosis or treatment would be considered as “Composite Supply” and eligible for exemption under of health care services ? The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category “Health Care Services”. Q: “Whether the medicines , consumbles and in plants used in the course of providing health care services to in- patients for diagnosis or treatment would be considered as “Composite Supply” and eligible for exemption under of health care services ? Answer: The supply of medicines, consumbles and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category “Helath Care Services”.
21 M/s. The Cochin Plantations Ltd, Kottayam. Application for Advance Ruling sought on” Whether quit rent/lease rent paid to Kerala Government on the land used for agricultural purpose (Coffee Plantation) be classified under HSN 9986 or HSN 9973? Quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose is exempted from GST. Q: Whether quit rent/lease rent paid to Kerala Government on the land used for agricultural purpose (Coffee Plantation) be classified under HSN 9986 or HSN 9973?

Answer: Quit rent/lease rent paid to Kerala Government on the land used for agricultural purpose (Coffee Plantation) be classified under HSN 9986 and eligible for exemption under GST.

22 M/s. Bharat Petroleum Corporation Limited, Ernakulam. Application for Advance Ruling sought on(i). Whether Regasified Liquefied Natural Gas (RLNG), de-mineralized water (DM Water) Hydrogen Rich off Gas and raw water etc. , can be sent by the applicant to M/s. Prodair Air Products Pvt Ltd without payment of GST under job work provisions in terms of Sec. 143 of GST? (ii). Whether Hydrogen, Nitrogen and Steams (Industrial Gases) can be brought back by the applicant from M/s. Prodair Air Products Pvt Ltd without payment of GST under the Job work provisions in terms of sec. 143 of GST? M/s Bharat Petroleum Corporation – applicability of job work provision of section 143 of the GST Act Q: (i). Whether Regasified Liquefied Natural Gas (RLNG), de-mineralized water (DM Water) Hydrogen Rich off Gas and raw water etc. , can be sent by the applicant to M/s. Prodair Air Products Pvt Ltd without payment of GST under job work provisions in terms of Sec. 143 of GST?

Q: (ii). Whether Hydrogen, Nitrogen and Steams (Industrial Gases) can be brought back by the applicant from M/s. Prodair Air Products Pvt Ltd without payment of GST under the Job work provisions in terms of sec. 143 of GST?

Answer: The activity of the applicant of sending Regasified Liquefied Natural Gas (RLNG), de-mineralized water (DM Water) Hydrogen Rich off Gas and raw water free cost to M/s. Prodair Air Products Pvt Ltd, for manufacturing of Hydrogen, Nitrogen and Steam manufactured out of its amount to “Job work” as defined under Section 2(68) read with Section 143 of the CGST /KSGST Acts.

Compilation of Advance Rulings of KERALA State for the year 2019 under GST Law

S. No. Name of the Applicant Question on seeking ruling A. R. Link Rulings has given by Authority
1 Sri. Puthoor Unnikrishnam, Palakkd Application for Advance Ruling sought on (i). “Whether the supply of providing labour services for setting up fire lines n forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill/ river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in forests is included in exempted services in N. No. 12/2017-CT(R) dated. 28. 06. 2017. or any other related exemption notification? (ii). If the above supply of services is not included in any exemption notification as per Question no. 1 the rate of goods and servicces applicable to such supply of services? Shri. Puthoor Unnikrishnan – Supply of providing labour services for setting up fire lines in forests, Labour services for plantation of trees in forests, labour services for RIL / river maintenance, labour services of clearing truck paths in forests are exempted from GST Q: (i). “Whether the supply of providing labour services for setting up fire lines n forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill/ river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in fore

Answer: Whether the supply of providing labour services for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill/ river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in forests is included in exempted services in N. No. 12/2017-Central Tax (Rate) dated. 28. 06. 2017 or any other related notification.

The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure servies that are clearly falling within the purview of tehterm “Protection of Environment Road” /Fire Services” as covered in 12’th Schedule under Article 243W of the Constitution. Therefore, these services are exempted as per Sl. No. 3 of the Notification NO. 12/2017-Central Tax (Rate) dated. 28. 06. 2017 (SRO. No. 371/2017).

2 M/s. Sutherland Mortgage Services Inc. , Ernakulam. Application for Advance Ruling sought on ” Whether supply of services by India Branch of M/s. Sutherland Mortage Services Inc USA to the customers located outside India shall be liable to GST in thelight of the inter company agreement with M/s. Sutherland Mortage Services Inc USA? M/s Sutherland Mortgage Services Inc. – Advance Ruling regarding GST liability on supply of services by India branch of M/s Sutherland Mortgage Services Inc. USA to customers located outside India. Q: Whether supply of services by India Branch of M/s. Sutherland Mortage Services Inc USA to the customers located outside India shall be liable to GST in the light of the inter company agreement with M/s. Sutherland Mortage Services Inc USA?

Answer: This authority has been constituted in exercise of the powers confirmed by section 96 of the Kerala Goods and Services Tax Act, 2017, which Act extends to the whole of the State of Kerala. This Authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the ” Place of supply” is not covered by section 97(2) of the Acts, this Authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the question on determination of “Place of Supply”.

3 M/s. URALUNGA LABOUR CONTRACT CO-OP SOCIETY LTD. Application for Advance Ruling sought on” Whether the execution of the project “Livelihood for Artists and Local Art Hubs” as an administrative agency fall under the taxable services? The Uralungal Labour Contract Co-op Society Ltd. – Execution of Livelyhood for artists and local art hubs as an administrative agency is exempted from GST. Q: Whether the execution of the project “Livelihood for Artists and Local Art Hubs” as an administrative agency fall under the taxable services?

Answer: The activities performed by the petitioner being a pure service, comes under the Sl. 3 of Notification No. 12/2017-Central Tax (Rate) dated. 28. 06. 2017 and is exempted from GST.

4 Sri. Thomas Joseph Nelllisery Application for Advance Ruling sought on: (a). Whether the applicant , engaged in providing management consultancy services , is falling within this definition of the term ” intermediary: as per Sec. 2(13) of The IGST Act, 2017? (b). Whether the management consultancy services provided by the applicant falls within the meaning of “intermediary services” as per Sec. 13(8) (b) of the IGST Act, 2017? Sri. Thomas Joseph Nellissery – Advance ruling regarding management consultancy services. Q: (a). Whether the applicant , engaged in providing management consultancy services , is falling within this definition of the term ” intermediary: as per Sec. 2(13) of The IGST Act, 2017?

Answer: The services provided by the applicant falls under SAC Code 998311″Management Consultancy Services” . The service provided by teh applicant to his clients does not , in any way, facilitate or arrange the supply of goods or services or both between two or more persons and will not fall within the definition of term” internediary ” as per Sec. 2(13) of IGST Act, 2017.

Q: (b). Whether the management consultancy services provided by the applicant falls within the meaning of “intermediary services” as per Sec. 13(8) (b) of the IGST Act, 2017?

Answer: Section 13 of the IGST Act, 2017 lays down the principles for determining the place of supply of services where the location of recipient is outside India. The question essentially involves the determination of the “Place of Supply” of the services supplied by teh applicant which is beyond the jurisdiction of the Advance Ruling Authority.

5 M/s. Techno Trading and Services (P) Ltd. Ernakulam. Application for Advance Ruling sought on” What is the rate of tax of Marine Diesel Engine and Gear Box ” under GST? M/s Techno Tradings & Services Pvt. Ltd. – Rate of tax on Diesel engines, marine diesel engines, gear boxes. Q. I: What is the rate of Tax of Marine Diesel Engine under GST ?

Answer: The Diesel Engines Supplied for use in goods falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be part of vessels /goods falling under the above heading and thereby taxable @5% GST as per Sl. 252 of Schedule I of the N. No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017. If it used for some other purpsoe, the applicable tax rate would be 28% GST as per Sl. 115 of Schedule IV of the said Notification.

Q;II: What is the rate of tax of Gear Box falling under TSH 8483 of Customs Tariff Act, 1975 , as adopted to GST attract 28% IGST (@14% CGST+ @14% SGST) as per Serial No. 135 of Schedule IV is correct or Not?

Answer: The Gear Box falling under TSH 8483 when supplied for use in vessels/ goods falling under heading 8901, 8902 , 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby would be taxable @5% GST as per SL. No. 252 of Schedule=I of the N. No. 01/2017 -Central Tax (Rate) dated. 28. 06. 2017. If it is used for some other purpose, the applicable tax rate would be 28% GST as per Sl/No. 135 of the said notification.

Q. III: Whether the Marine Diesel Engine (TSH 8408) and Gear Box(TSH) 8483) of Customs Tariff Act. 1975 as adopted to GST can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 attracting @5% of IGST (2. 5% CGST+ 2. 5% SGST) as per Serial No. 252 of Schedule -I of the N. NO. 1/2017-CT (Rate) dated. 28. 06. 2017 or not?

Answer: The Marine Diesel Engine and Gear Boxes supplied for use in vessels/goods falling under heading of 8902, 8904, 8905, 8906 and 8907 attracting @5% of IGST (2. 5% CGST+ 2. 5% SGST) as per Serial No. 252 of Schedule -I of the N. NO. 1/2017-CT (Rate) dated. 28. 06. 2017. If it is used for some other purpose, the applicable tax rate would be 28% GST as per Sl/No. 135 of the said notification.

6 Abubacker Kaleel Rahman, M/s. Sameer Mat Industries Application for Advance Ruling sought on(i). Classification and tax rate applicable for Polypropylene / Plastic mat under GST? M/s Sameer Mat Industries – Polypropylene mats are taxable @ 12% GST till 25-01-2018 and @ 5% GST thereafter. Q. 1: Chapter 46 of the Schedule -1 of the Tariff, the Circular in F. No. 93/24/87-CX. 3 dtd. 16. 06. 1987 issued by the Ministry of finance, Circular issued by the CBIC in No. 4/2018-Customs, F. No. 609/12/2018-DBK dated. 24-01-2018 and Judgment in”Supreme Industries Vs. CCE” stated that HSN code for Polypropylene mats is 4601. But the tax officials are not accepting this. What is the Correct coe for Polypropylene mats?

Answer: Plastic mats manufactured by using mono-filament strips and the like of plastic come under the Chapter 46 of Customs Tariff Act, 1975.

Q. 2: Tax Tax officials are stating that HSN code 3902 is applicable for polypropylene Mats. But as per the GST HSN chapter 39, the tariff item 3902 is for POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS. , “Primary forms means “in liquid form/crude form” how will it be applicable for polypropylene mats which are manufactured by plaiting together (place side by side and bound together in parallel stands) the polypropylene monofilament or tubes or straw?

Answer: Polypropylene mats manufactured by plaiting together the polypropylene mono-filament or tube or straw come under the Chapter 46 of Customs Tariff Act, 1975.

Q. 3: What is the tax rate for Polypropylene mats under heading 4601?

Answer: As per Entry No103 of Schedule-II of N. No. 01/2017 , CT (Rate) dated. 28. 06. 2017 and S. R. O No 360/2017, dated. 30. 06. 2017 polypropylene mats were taxable @12% GST till 25. 01. 2018 and thereafter at % GST as per Entry 198A of the 1’st Schedule of N. No. 01/2017 , CT (Rate) dated. 28. 06. 2017 and S. R. O. NO. 360/2017 dated. 30-06-2017.

7 M/s. Ridha Chemicals Application for Advance Ruling sought on”Whether steam is taxable r an exempted item under GST? M/s Ridha Chemicals – Rejection of application filed for Advance Ruling Q: Whether steam is taxable r an exempted item under GST?

Answer: There was no representation on the date of hearing. As per Circular NO. 25/25/2017 -GST dated. 21’st December, 2017 issued by CBEC, the applicant for advance Ruling has to make the payment for the fee of Rs. 5, 000/- each under CGST and SGST Act. But the petitioner has remitted Rs. 5, 000/- under head only. Evan though intimation was given to the applicant to pay deficit amount, there was no response from the side of applicant. In this circumstances the application for advance ruling is not maintainable and rejected.

8 M/s. Polycab Wires Pvt. Ltd, Cochin. Application for advance Ruling sought on i). Determination of GST liability with respect to goods provided free of cosr by the Distributors of M/s. Polycab Wires Private Limited to KSEB for reinstating connectivity in flood ridden areas, and admissibility of input tax credit in relation to such goods? (ii). Applicability of Sec. 17(5) of CGST Act on CSR expenses? M/s Polycab Wires Pvt. Ltd. – Applicability of GST and eligibility of ITC with respect to goods provided free of cost for flood affected people and KSEB Q: 1. Determination of GST liability with respect to goods provided free of cosr by the Distributors of M/s. Polycab Wires Private Limited to KSEB for reinstating connectivity in flood ridden areas, and admissibility of input tax credit in relation to such goods?

Answer: In order to operationalize the commetment of the applicant to provide goods at free of cost to Kerala State Electricity Board for flood work, the applicant instructed its distributors to provide the goods. The distributors billed the goods to Kerala State Electricity Board and [aid GST to Government. In the invoice so issued, the distributor had valued the goods for the purpose of tax and value was shown as discount. In this supply, since the consideration is not wholly in money , Rule 27 of the CGST/KSGST Rules would apply for valuation. After the goods are supplied to Kerala State Electricity Board distributor would raise claim to the applicant who will reimburse the value to the distributor. This being the case, the distributor would be entitled for input tax credit on the goods supplied to Kerala State Electricity Board on instructions from the applicant.

Q. 2: Applicability of Sec. 17(5) of CGST Act on CSR expenses?

Answer: The applicant distributed electrical items like switches, fan cables etc. , to flood effected people under CSR expenses on free basis without collecting any money. For these transactions input tax credit will not be available as per Sec. 17(5) (h) of the KSGST and CGST Act.

9 M/s. Orix Auto Infrastructure Services Limited, Ernakulam. Application for advance Ruling sought on”Eligibility of ITC on Compensation Cess paid on the purchase of Motor Vehicles which are used in providing services of transportation of passengers or supply of rental business services and disposed of after three or four years of such use? M/s Orix Infrastructure Services Ltd. – Advance Ruling on eligibility of availing ITC of the cess paid on purchase of motor vehicles used in providing service of transportation of passengers or renting of motor vehicles. Q: Whether the applicant is eligible to take credit of the input tax credit as defined in sec. 2(g) of the GST (Compensation to State) Act, 2017 of the Cess paid on purchase of motor vehicles used in providing services of transportation of passengers or renting of motor vehicles given the fact that as a matter of business policy, the said motor vehicles would be initially used for supply of rental business services and disposed of after three or four years of such use?

Answer: Considering the provision envisaged in Rule 43 of GST Rules, applicant is eligible to ITC of entire amount of Compensation Cess paid on the purchase of vehicles used for rental business. Such ITC claimed shall be reversed every month equally apportioned over the prescribed period of 60 months to the extent of usage of exempted supply of service. As per Rule 43(c ) of GST Rules, applicant is eligible to claim ITC of Compensation Cess paid at the time of purchase of Motor Vehicles and need to reverse a proportionate amount of ITC every month based on the turnover of rental service business and utilize balance ITC for discharging liability of Compensation Cess arising at the time of sale of such vehicles.

10 M/s. Kondody Autocraft (India) Pvt. Ltd, Kottayam. Application for advance Ruling sought on”Whether the activity of Bus Body Building on job work basis, on the chassis supplied by the customers, is supply of goods or supply of service? M/s Kondody Autocraft (India) Pvt. Ltd – Bus body building activity on job work basis, on the chassis supplied by the customer is supply of service taxable @ 18% GST Q: “Whether the activity of Bus Body Building on job work basis, on the chassis supplied by the customers, is supply of goods or supply of service?

Answer: i): The activity of Bus Body Building of job work basis, on the chassis supplied by the customer, is supply of service.

Q. ii): If it is supply of Goods, what is teh applicable rate of GST?

Answer: Not relevant in view of the above ruling.

Q. iii). If it is supply of service, what is the applicable rate of GST?

Answer: It is a service coverred under SAC Cide 9988 and thereby attract 18% GST.

11 M/s. Kerala Forest Development Corporation Ltd, Kottayam. Application for advance Ruling sought on”Tax liability under GST for the tour packages, which are provided to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc. , against separate invoices? M/s Kerala Forest Development Corporation Ltd. – If supply involves both goods and services and the value of such goods and services are shown separately, GST is attracted at applicable rates for such goods and services separately. Q: Tax liability under GST for the tour packages, which are provided to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc. , against separate invoices?

Answer: In case where a supply involves supply of both goods and services and the value of such goods and service supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately.

12 M/s. Herbal Isolates Pvt. Ltd, Ernakulam. Application for advance Ruling sought on”(i). Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975, (ii). If the answer to the above question is no. then will fresh raw green pepper of genus Piper Nigrum merit classification as a spice under heading 0904 of Chapter 9 of the Customs Tariff Act, 1975, (iii). If the answer to both of the above questions are no. then under which heading will fresh raw green pepper of genus Piper Nigam be classified under the Customs Tariff Act, 1975, (iv). What is the rate of GST applicable on sale or purchase of raw green Pepper of genus Piper Nigrum? M/s Herbal Isolates Pvt. Ltd. – Green pepper picked from the vine is exempted under GST. Q. (i): Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975?

Answer: Green Peppercorns plucked fresh from vines qualified the classification under Chapter 7 of the Customs Tariff Act, 1975.

Q. ii). If the answer to the above question is no. then will fresh raw green pepper of genus Piper Nigrum merit classification as a spice under heading 0904 of Chapter 9 of the Customs Tariff Act, 1975?

Answer: The “green pepper picked from the vine if subject to any process for retailing their natural green colour and flavour , it would be classifiable under 0904 11 90 of Chapter of the Customs Tariff Act, 1975. Q. (iii). If the answer to both of the above questions are no. then under which heading will fresh raw green pepper of genus Piper Nigam be classified under the Customs Tarief Act, 1975?

Answer: The “green pepper ” picked from the vine qualifies the classification under Chapter 7 of the Customs Tariff Act, 1975. However, if it is subject to any process for retaking their natural green colour and flavour, it would be classified under head 0904 11 90 of Chapter 9 of the Customs Tariff Act, 1975.

Q. (iv): What is the rate of GST applicable on sale or purchase of raw green Pepper of genus Piper Nigrum?

Answer: The purchase or sale of green pepper picked from the vine is exempted under GST as per Entry at Sl. NO. 43 of N. No. 02/2017-Central tax (Rate) dated. 28. 06. 2017.

13 M/s. Govind Traders, Palakkad. Advance Ruling sought for GST rate applicable for Kannipukayila (Tobbacco Leaves)? M/s Govind Traders – Sun-cured tobacco leaves (Kannipukayila) comes under HSN code 2401 and taxable @ 5% under GST. Q. 1: What is the HSN code applicable to sun-curred “Tobacco Leaves” known in Kerala as “Kannipukayila” purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala?

Answer: Sun-cured tobacco leaves comes under the HSN Code 2401.

Q. 2: What is the rate of tax applicable to “Kannipukayila” of the description mentioned in the first question? It is 5% (CGST+ SGST) classifable under Serial No. 109 of the Schedule 1 of N. No. 1/2017-CT-(Rate)-dated. 28. 06. 2017 or 28% classifable under Sl No. 13 of Schedule IV of the said notification?

Answer: Tobacco leaves is falling under heading no. 2401 are subject to 5% GST (CGST+ SGST) classifiable under Serial No. 109 of the Schedule 1 of N. No. 1/2017-CT-(Rate)-dated. 28. 06. 2017.

Q. 3: Is it permissible in law to change a lump-sum price in the invoice without mentioned the quantum of GST?

Answer: As per Rule 46 of SGST Kerala Rules, tax invoice issued by a registered person shall contain the particulars of amount of tax charged in respect of taxable goods or services.

Q. 4: If so, How the liability to GST would be determined i. e. Will it be on the lump-sum price or after deduction of the national GST deemed to be included in the lump-sum price?

Answer: Tax to be collected on the taxable value of the supply of goods or services.

Q. 5: What are the penal consequences applicable to the applicant in case the applicant pays 5% but ultimately the liability is confirmed at 28% ? Answer: As per the provisions of law for the time being in force.

14 M/s. Eastern Polymers, Vaikon, Kottayam District. Advance Ruling sought for Whether mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal will come under Sl. No. 26(i)(b) of Notification 11/2017 -CT (Rate) and SRO. No. 370/2017. M/s Estera Polymers – Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as Rubber backed mats and mattings constitute of supply of job work services coming under sl. no. 26(i)(b) of Notification 11/2017 – Central Tax (Rate) and SRO No. 370/2017. Q: Whether mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal will come under Sl. No. 26(i)(b) of Notification 11/2017 -CT (Rate) and SRO. No. 370/2017?

Answer: Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job services applied on such goods are squarely come under Sl. NO. 26(i)(b) of N. No. 11/2017-CT (Rate)dt. 28. 06. 2017.

15 M/s. Cocofiber Industries Pvt. Ltd, Alleppey. Advance Ruling sought for what is the tax rate applicable for PVC Tufited Coir Mats and Matting? M/s Cocofiber Industries Pvt. Ltd – Advance Ruling regarding PVC Tufted Coir Mats and Matting. Q. 1: Whether or not PVC Tufted Coir Mats and matting can be fitted into low band of tax rate of 5% as Coir Mats and Matting corresponding to entry in Schedule-I. Serial No. 2019-5702, 5703, 5705-Coir Mats, Matting, floor covering and handloon durries with eligibility for refund of inverted tax rate structure on account of PVC Resin and Plasticizer /DOP attracting [email protected]% (PVC Resin is manufactured mostly from ethylene, which is a product of Oil and Gas Industry and one of the main source of supply of import)?

Answer: PVC Tufted Coir Mats and Matting cannot be fitted into low band tax rate of 5% . If any, PVC or rubber or any other materials are stufed on the textile of coir, which is used as floor mats or mattings, will be come under the Customs Tariff Head 5703 90 90 and it will be taxed @12% GST as per Entry at Sl. NO. 144 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017.

Q. 2: Whether or not PVC Tufted Coir Mats and Matting can be fitted into standard band of tax rate of 12% as Carpets and other texttile floor coverings, tufted , whether or not made up corresponding to entry in Schedule -II , S. L. No. 144-5703-Carpeting other textiles floor coverings, tufted , whether or not made up?

Answer: YES. Q. iii). Whether PVC Tufted coir Mats and Matting is classifiable under Chapter Heading 5703 Carpets and other rextiles coverings, tufted, whether or not made up, sub-heading 570390 of other textile materials -as Tariff item 57039020 Carpets and floor coverings of coir or as Tariff item 5703 90 90 Other?

Answer: PVC Tifted Coir Mats and Matting are classifiable under Customs Tariff Head 5703 90 90.

16 M/s. Kerala State Construction Corporation Ltd, Kochi. Advance Ruling sought for “The GST rate applicable for centage charges/ consultancy charges”? M/s Kerala State Construction Corporation Ltd. – GST rate applicable on Centage Charges / Consultancy Charges. Q: What is the GST rate applicable for centage charges/ consultancy charges”?

Answer: The Centage Charges/ Connsultancy Charges received by the applicant in respect of the works at Sl/No/(1) to (4) above being in relation to pure services provided to the State Government by way of activity in relation to function entrusted to a Panchayat/Municiality under 243G/243W of the Constitution is exempted from goods and services tax as per Sl. NO. 3 of Notification No. 12/2017 – Central Tax(Rate) dated. 28. 06. 2017. The out sourced services of soil investigation and structural design works for DPR preparation received by the applicant in respect of the projects listed at SL No. 1 to 4 will be covered covered by the exemption under Sl . No. 3 of the above notification as pure services provided to a Government Entity by way of any activity in relation to a function entrusted to a Panchayat /Municipality under 243G/-243W of the Constitution . The services supplied / received by the applicant in respect of the project at Sl. No. 5 above are taxabe at th erate of 18% .

17 M/s. Kindorama Healthcare Pvt. Ltd, Ernakulam. Advance Ruling sought for “Whether the supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients admitted for a day procedure such as IVF for diagnousis or treatments which are naturally bundled and are provided in conjuction with each other, would be considered as “Composite Supply” and eligible for exemption under the category “health care services” under Sl. No. 74 of N. No. 12/2017-CT(R) dated. 28. 06. 2017.? M/s Kindorama Healthcare Pvt. Ltd. – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. Q: “Whether the supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients admitted for a day procedure such as IVF for diagnousis or treatments which are naturally bundled and are provided in conjuction with each other, would be considered as “Composite Supply” and eligible for exemption under the category “health care services” under Sl. No. 74 of N. No. 12/2017 -CT(R) dated. 28. 06. 2017?

Answer: The supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients admitted for a day procedure such as IVF for diagnousis or treatments which are naturally bundled and are provided in conjuction with each other, would be considered as “Composite Supply”. The in-patient is under continious monitoring of the doctors and nursingstaff and administration and dosage of medication is all under the control of the doctor and the nursing staff. The entire treatment protocol is documented and recorded. Thus, it is clear that in case of an inpatient , the hospital provides a bundle of supplies which is classifiable under “health care services” eligible for exemption under Sl. No. 74 of N. No. 12/2017-CT(R) dated. 28. 06. 2017.

18 M/s. Kinder Womens Hospital and Fertility Center Pvt Ltd, Alappuzha, Kerala State. Advance Ruling sought for “Whether the supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients for diagnosis or treatment which are naturally bundled and are provided in conjuction with each other, would be considered as “Composite supply” and eligible under the category “health care servies” under Sl. No. 74 of N. No. 12/2017-CT(R) dated. 28. 06. 2017.? M/s Kinder Womens Hospital and Fertility Center Pvt. Ltd. – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. Q: Whether the supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients for diagnosis or treatment which are naturally bundled and are provided in conjuction with each other, would be considered as “Composite supply” and eligible under the category “health care servies” under Sl. No. 74 of N. NO. 12/ 2017 -CT(R) dated. 28. 06. 2017? Answer: The supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients for diagnosis or treatment which are naturally bundled and are provided in conjuction with each other, would be considered as “Composite supply”. The in-patient is under continious monitoring of the doctors and nursingstaff and administration and dosage of medication is all under the control of the doctor and the nursing staff. The entire treatment protocol is documented and recorded. Thus, it is clear that in case of an inpatient , the hospital provides a bundle of supplies which is classifiable under “health care services” eligible for exemption under Sl. No. 74 of N. No. 12/ 2017-CT(R) dated. 28. 06. 2017.
19 M/s. Irene Rubbers, Kurichy, Kottayam, Kerala. Advance Ruling sought for (i). Whether the process andtreatment carried out on the goods belonging to the principal and made available by the principal amounts to job work? (ii). Whether the activity of job work carried out on goods falling under Chapter heading 5702 and 5703 is liable to CGST at the rate of 2. 5% under Entry No. 26(i) (b) of N. NO. 11/2017-CTR(Corresponding 2. 5% under KGST? M/s Irene Rubbers – Manufacturing Services on physical inputs owned by principal is treated as service by way of job work taxable @ 5% GST. Q. i): Whether the process and treatment carried out on the goods belonging to the principal and made available by the principal amounts to job work?

Answer: Yes, Manufacturing services on physical inputs owned by the principal is treated as service by way of job work and is covered under SAC 9988.

Q. ii): Whether the activity of job work carried out on goods falling under Chapter heading 5702 and 5703 is liable to CGST at the rate of 2. 5% under Entry No. 26(i) (b) of N. NO. 11/2017-CTR(Corresponding 2. 5% under KGST? Answer: Yes. The activity of job work carried out on the materials supplied by the principal falling under HSN 5702 &5703 are taxable at the rate of 2. 5% CGST and 2. 5% SGST vide Entry No. 26(i)(b), Notification No. 11/2017-Central Tax (Rate)& SRO. No. 370/2017.

20 M/s. Colortone Process PVT Ltd, Kochi Advance Ruling sought for”Will the service of “printing work” carried our by applicant come within the purview of service of ” printing of pictures” as covered under Cir. No. 84/03/2019-GST, dated. 12. 04. 2019? M/s Colortone process Pvt Ltd. – The color printing of images from digital is taxable @ 18% GST. Q: Will the service of “printing work” carried our by applicant come within the purview of service of ” printing of pictures” as covered under Cir. No. 84/03/2019-GST, dated. 12. 04. 2019 ?

Answer: The colour printing of images from digital media is covered under Service Classification Code 998386 and taxable at the rate of 18% .

21 M/s. Vikram Sarabhai Space Center, Thiruvan-thapuram, Kerala. Advance Ruling sought for the determination of fixation of GST for contract with Tata Project Ltd, Mumbai for design, realization, integration and commissioning of 1. 2m TrisonicWind Tunnel? Vikram Sarabhai Space Center – The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST. Q: Whether design, fabrication, procurement , integration and control and commissioning of Trisonic Wind Tunnel with Ejector System is considered as works contractor? Answer: The work of design, fabrication, procurement , integration and control and commissioning of Trisonic Wind Tunnelas a turnkey project will fall under the definition of works contract under Section 2(119) of the CGST Act, 2017. The service provided to the Central Government by way of construction, erection, , commissioning, installation, eomplection, fitting our , of a civil structure or any other original works means predominately for use other than for commerce, industry or any other business or profession will attract 12% GST as per S; . NO. 3(vi)of N. No. 08/2017-IGST (Rate) dated. 28. 06. 2017.
22 M/s. Starcare Hospital Kozhikode Pvt Ltd, Calicut, Kerala. Advance Ruling sought for “Whether the supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients for diagnosis or treatment which are naturally bundled and are provided in conjuction with each other , would be considered as “Composite supply” and eligible under the category “health care servies” under Sl. No. 74 of N. No. 12/2017-CT(R) dated. 28. 06. 2017.? M/s Starcare Hospitals Kozhikode Pvt. Ltd – The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. Q: “Whether the supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients for diagnosis or treatment which are naturally bundled and are provided in conjunction with each other , would be considered as “Composite supply” and eligible under the category “health care services” under Sl. No. 74 of N. No. 12/2017-CT(R) dated. 28. 06. 2017.? Answer: The supply of medicines , consumables , surgical items, item such as needles, reagents etc. used in laboratory , room rent used in the course of providing health care services to in-patients for diagnosis or treatment which are naturally bundled and are provided in conjuction with each other, would be considered as “Composite supply”. The in-patient is under continious monitoring of the doctors and nursing staff and administration and dosage of medication is all under the control of the doctor and the nursing staff. The entire treatment protocol is documented and recorded. Thus, it is clear that in case of an inpatient , the hospital provides a bundle of supplies which is classifiable under “health care services” eligible for exemption under Sl. No. 74 of N. No. 12/2017-CT(R) dated. 28. 06. 2017.
23 M/s. Medivision Scan and Diagnostic Research Center (P) Ltd, Kochi, Kerala. Advance Ruling sought for (i). Whether diagnostic service provider has to take registration under GST? (ii). Whether the applicant is exempt from GST considering the exemption provided in the N. No. 12/2017-CT(R) dated. 28. 06. 2017. M/s Medivision Scan and Diagnostic Research Center (P) Ltd – Services by way of diagnosis come under the category of health care services provided by clinical establishment and is exempted from GST. Q. 1: Whether diagnostic service provider has to take registration under GST?

Answer: By virtue of Section 23 of State Goods and Service Tax Act, any person engaged exclusively in the business of supplying goods or services or both , that are not liable to obtain registration if they are receiving any goods or services liable to take . However, such persons are liable to obtain registration if they are receiving any goods or services liable to tax under reverse charge as per notifications issued under section 9(3) of the State Goods and Service Tax Act.

Q. II: Whether the applicant is exempt from GST considering the exemption provided in the N. No. 12/2017-CT(R) dated. 28. 06. 2017.

Answer: As per SRO No. 371/2017 vide Asl. No. 74 (Notification No. 12/2017-CT (Rate) dt. 28. 06. 2017, services by way of diagnosis comes under the category of health care services covered under SAC 9993 in connection with health care services provided by a clinical establishment and are, therfeore , exempted.

24 M/s. Spacelance Office Solutions Pvt. Ltd, Kochi. Advance Ruling sought for “Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to”Principal place of business”? These start-up Companies are in service sector, where no stock has to be maintained? M/s Spacelance Office Solutions Pvt. Ltd – Allowing of separate GST registrations to multiple companies functioning in a co-working space providing services alone. Q. Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to”Principal place of business”? These start-up Companies are in service sector, where no stock has to be maintained?

Answer: Separate GST registration can be allowed to multiple companies functioning in a “co-working space” and which provide services alone. Such companies shall upload the rental agreement with the land lord and lease. If there is any sub-lease , then rental agreement between lease and sub-leasee should also be uploaded as proof of address of principal place of business of respective suit or desk number assigned to them. In addition to this, the applicants can upload a copy of “monthly utility bill” in connection with payment towards electricity charges, water charges or other common services available by the respective suit or desk number.

25 M/s. Gurudev Metal Industries, Kochi. Advance Ruling sought for “classification of goods as “Part of fishing vessels “-Propeller, shaft/ss road, gun metal bush/bearing, stuffing box , brass tubes/ss tube, rudder shaft and blade, sea cork/water stramer, gun gate valve, MS Pipe, propeller nut. gm nut, coupling, ss rods & square, ss flat, gm gland and ring and ms plate? M/s Gurudev Metal Industries – Part of fishing vessels are taxable @ 5% GST. Q: Classification of goods as “Part of fishing vessels “-Propeller, shaft/ss road, gun metal bush/bearing, stuffing box , brass tubes/ss tube, rudder shaft and blade, sea cork/water stramer, gun gate valve, MS Pipe, propeller nut. gm nut, coupling, ss rods & square, ss flat, gm gland and ring and ms plate?

Answer: Propeller, shaft/ss road, gun metal bush/bearing, stuffing box , brass tubes/ss tube, rudder shaft and blade, sea cork/water stramer, gun gate valve, MS Pipe, propeller nut. gm nut, coupling, ss rods & square, ss flat, gm gland and ring and ms plate GM Gland and Ring and MS Plate used as parts of fishing /floating vessel come under the HSN Code8902 and are taxable @5% (2. 5% CGST+ 2. 5% SGST)under Sl. no. 252 of First Schedule of the N. No. 01/2017-CT (Rate) dt. 28. 06. 2017, (STO. No. 360/2017 dt. 30. 06. 2017).

26 M/s Abad Fisheries Pvt. Ltd Advance Ruling sought for “Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification Na 2/2017 (Central Tax Rate / Integrated Tax Rate / Stare Tax Rate) dtd. 28th June, 2017”? M/s Abad Fisheries Pvt. Ltd – Use of brand name and applicability of GST. Q: Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification Na 2/2017 (Central Tax Rate / Integrated Tax Rate / Stare Tax Rate) dtd. 28th June, 2017″?

Answer: No. Supply of frozen seafood in packages by a brand name holder is not eligible for exemption for the mere reason that the supply to a particular category of customers are made without inscription of Brand or Trade Name. M% . Abad Fisheries Private Limited, the applicant herein, is a registered brand name holder. The company is selling frozen sea food in packed unit containers under the brand name to retail customers and selling the same products to institutional customers without printing brand or trade name in the packet. As to the retail customers, they can choose quality products from the market on seeing the inscription of Brand or Trade Name on package. Brand name establishes a correlation between the products of the company and the minds of the consumer. But as for as an institutional customer is concerned, there is a pre-contract with the brand or trade mark holding company for supply of products to their institution. The institutional customers enter into an agreement with the supplier for the supply of frozen seafood solely for the reason that such company brand acquires distinctiveness and can supply quality products. In such situation, mere inscription of brand on the packet has no significance. However, the supply of frozen seafood in packages to institutional customers contain name of the company and contact details for customers which are statutory requirements. The presence of company name is sufficient to ensure that the product procured belongs to the ‘brand guardian’ and it cannot be considered as not bearing a brand name.

27 M/s. Square One Homemade Treats Advance Ruling sought for(i). Whether resale of food & bakery products fall under restaurant services, (ii). Whether classification of HSN and Tax rates done by the applicant is corect or not? M/s Square One Homemade Treats – Advance Ruling regarding Restaurant Services and tax rate of food and bakery products. Q. 1: Whether resale of food & bakery products fall under restaurant services ?

Answer: No. A restaurant is place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where already to eat items are sold and mere facility is provided to have it from the shop.

Q. 2: Whether classification of HSN and Tax rates done by the applicant is correct or not?

Ans: (i). The sweets items are classified and attract @5% (2. 5% CGST+ 2. 5% SGST) and 5% under IGST as per HSN Code 2106 90 as per Sl. No. 101 of Schedule-I of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017.

(ii). Chapathi is classified under HSN Code 2106 90 99 and is liable to GST @5% as per Sl. NO. 99A of Schedule-I of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017..

(iii). Coconut Chutney Power and Dosa Chutney Power are classified under HSN Code 2106 90 99 and is liable to GST Tax @5% as per Sl. 100A of Schedule-I of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017.

(iv). Natural Honey is classified under HSN Code 0409 00 00 and is liable yo [email protected]% As per Sl. No. 13 of Schedule-I of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017. for those put up in unit container.

(v). Namkeen Items are classified under HSN Code 2106 90 and is liable to [email protected]% as per Sl. No. 46 of Schedule -II of of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017. for those put up in unit container (a) bearing a regisetred brand name or (b) bearing a brand name of which is actionable claim or enforceable right in a cout of law is available. The rate of GST is @5% as per Sl. No. 101A Schedule-I of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017. for those put up in unit container.

(vi). Chips like Banana, Chakka, Cheema , Chembu , Kappa etc and Sarkara Varatti are classifiable under HSN Code 2008 19 40 -Other roasted and fried vegetable products and is liable to GST @12% as per Sl. No. 40 of Schedule II of N. No. 01/2017-CT (Rate) dt. 28. 06. 2017.

(vii). Fried Peanuts and Chilly Nuts are classified under HSN Code 2008 and liableto GST @12% as per Sl. No. 40 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017.

(viii). Pickles namely Ambazhanga Red Pickle etc. , are classifiable under HSN Code 2001 90 00 and Attract [email protected]% as per Sl. No. 33 of Schedule-II of Sl. No. 33 of Schedule II of N. No. 01/2017 -Central Tax Rate) date. 28. 06. 2017.

(ix) Mango Jam , Mixed Fruit Juice etc. , Zam are classified under HSn Code 2007 and attract [email protected]% as per Sl. No. 39 of Schedule II of N. No. 01/2017 -Central Tax Rate) . date. 28. 06. 2017 .

(x). Lasagne is classified under HSN Code 1902 and is liable to GST @12% as per Sl. NO. 32B of Schedule II of N. No. 01/2017 -Central Tax Rate) . date. 28. 06. 2017 .

(xi). Caramel Pudding, Chocolate Pineapple Pudding, Fruit salad Mix etc. , are classified under HSN Code 2106 90 99-Other food preparations not elsewhare specified oe included and is liable to GST @18% as per Sl. No. 23 of Schedule II of N. No. 01/2017 -Central Tax Rate) . date. 28. 06. 2017 .

(xii), Payasam of all varities like Ari Payasam, Banana Payasam, white payasam etc are classified under HSN Code 2106 90 99 -Other food preparation snot elsewhere specified or included and attract [email protected]% as per Sl. No. 23 of Schedule III of N. No. 01/2017 -Central Tax Rate) . date. 28. 06. 2017 .

(xiii), Club sandwich, Crazy Chicken Bun, Crazy Veg Bun Cutlet Sweet, Cutlet cheers, Ada Chakka, Ada Ragi and Aloo Paratha, Aloo Tikka, Appam Veg. Biriyani etc, are classified under HSN Code 2106 90 99 -Other food preparations not elsewhere specified or included and taxabe @18% as per Sl. No. 23 of Schedule III of N. No. 01/2017 -Central Tax(Rate) date. 28. 06. 2017 .

(xvi). Cone is classified under HSN Code 1905 32 90 and is liable to GST @18% as per Sl. NO. 16 of Schedule III N. No. 01/2017 -Central Tax(Rate) date. 28. 06. 2017 .

(xv) Juice Butter Milk is classified under HSN Code 0403 90 10 and is exempted as pr Sl. No. 26 of Notification NO. 02/2017-CT (Rate) dated. 28. 06. 2017.

28 Mr. P. M. Sankaran, Ernakulam, Kerala. Advance Ruling sought for” GST Rate for Peanut Candy, Gungelly Candy, Uniappam, Neyyappam Kinnathappam, Kalathappam, Rice Ball (Ariyunda), Achappam Kuzhalappam, Madakku, Pottiappam, Thatta Chattavada, mur2uku, Avil Vilayichathu, Baked Chips ? Mr. P. M. Sankaran – Peanut candy and Gingelly candy, uniappam, neyyappam, kinnathappam, kalathappam, rice ball (ariyunda) and avil vilayichathu are taxable @5% GST and achappam, kuzhalappam, madakku, pottiappam, thatta / thattavada and murukku are taxable @12% GST if sold under a brand / trade name and @5% otherwise. Baked chips are taxable @12% GST. Q. 1: What is the GST Rate for Peanut Candy, Gungelly Candy Uniappam, Neyyappam Kinnathappam, Kalathappam, Rice Ball (Ariyunda), Achappam Kuzhalappam, Madakku, Pottiappam, Thatta Chattavada, muruku, Avil Vilayichathu, Baked Chips ?

Ans. 1: Peanut Candy, Gungelly Candy are taxable @5% GST vide Entry No. 92of Ist Schedule (N. No, 01/2017-CT (Rate) dt. 28. 06. 2017 & SRO. No. 360/2017 , dt. 30. 06. 2017.

Ans. 2: Uniappam, Neyyappam Kinnathappam, Kalathappam, Rice Ball (Ariyunda), Achappam Kuzhalappam, Madakku, Pottiappam, Thatta Chattavada, muruku, Avil Vilayichathu ar etaxable @5% GST vide Entry No. 101 of schedule (N. No, 01/2017-CT (Rate) dt. 28. 06. 2017 & SRO. No. 360 /2017, dt. 30. 06. 2017.

Ans. 3: Achappam Kuzhalappam, Madakku, Pottiappam, Thatta Chattavada, muruku are taxable @12% GST if sold at brand /trade name vide Entry No. 46 of the 2’nd Schedule . If these items are sold in Unit container without brand name or with a brand name on which any actionable claim or enforceable rights in respect of such brand name has voluntarily forgone are taxable @5% vie Entry No. 101A of the 1’st Schedule (Notification No. 34/2017 (CT) (Rate) & SRO. No. 727 2017).

Ans. 4: Baked Chips are come under HSN Code 2008 19 40 and taxable @12% vide Entry 40 of 2’nd Schedule (Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017.& SRO NO. 360/2017).

29 M/s. DYNAMIC TECHNO MEDICALS PVT LTD, ALUVA, Kerala. Advance Ruling sought for” Whether Cervical Pillows falls under HSN tariff item 9021. 10. 00? M/s Dynamic Techno Medicals Pvt. Ltd. – Cervical Pillows is taxable @18% GST Q: Whether Cervical Pillows falls under HSN tariff item 9021 . 10. 00?

Answer: No. Cervical Pillows fall under HSN Code 9404 10 0 and is taxable @18% GST as per Sl. No. 438 of Schedule III of N. No. 01/2017-Central Tax (Rate) date. 28. 06. 2017.

30 M/s. DOBERSUN PRODUCTS PVT. LTD, Ernakulam Advance Ruling Sought for” Whether disposable underpads manufactured by the applicant falls under HSN Tariff item 9619. 00. 90? M/s Dobersun Products Pvt. Ltd – Disposalble underpad is taxable @12% GST Q. 1: Whether disposable under pads manufactured by the applicant falls under HSN Tariff item 9619. 00. 90?

Answer: Yes. The product is classified under HSN 9619-Sanitary towels(Pad) and tampons, napkins and napkin liners for babies and similar article of any material 9619 00 90-Others. This product attract 12% GST (Sl. No. 235 of Schedule II of N. NO. 01/2017- Central Tax(Rate) dt. 28. 06. 2017 and SRO No. 360/2017).

31 M/s. Santosh Distributors, Kottayam, Kerala. Advance Ruling sought on(i). The applicant is paying the tax due as per the invoice value issued by the applicant and availing the input tax credit of GST shown in the inward invoice received by the applicant from the Principal Company or their stockist. The tax liability of the applicant for these transactions? (ii). Whether the discount provided by the Principal Company to their dealers through the applicant attracts any tax under the GST Laws? (iii). Whether the amount shown in the Commercial Credit note issued to the applicant by the Principal Company attracts proportionate reversal of input tax credit? (iv). Is there any tax liability under GST laws on teh applicant for teh amount received Company as per written agreement between the Principal Company and their dealers/distributors? M/s Santhosh Distributors – Advance Ruling related to supplies. Q. 1: The applicant is paying the tax due as per the invoice value issued by the applicant and availing the input tax credit of GST shown in the inward invoice received by the applicant from the Principal Company or their stockist. The tax liability of the applicant for these transactions?

Ans: The applicant/distributors is eligible to avail ITC shown in the inward invoice received by him from the supplier of goods or their company.

Q. 2: Whether the discount provided by the Principal Company to their dealers through the applicant attracts any tax under the GST Laws?

Ans: It is established from tech statement of the applicant that the Prices of the products supplied by the applicant is determined by the supplier /principal company and the applicant has no control on the price of the products. Therefore, it is evident that the additional discount given by the supplier through teh applicant, which is reimbursed to teh applicant is to offer a special reduced price by the distributor/ applicant to the customers and hence the amount represent consideration paid by the supplier of goods/ principal company to the to the distributor/applicant for supply of goods/ applicant to the customer. Therefore, this additional discount reimbrused by the supplier of goods/principal company to the distributor/applicant is liable to be added to the consideration payable by the customer to the distributor/applicant to arrive at the value of supply under section 15 of the CGST/SGST Act at the hands of the distributors/applicant.

Q. 3: Whether the amount shown in the Commercial Credit note issued to the applicant by the Principal Company attracts proportionate reversal of input tax credit?

Answer: The supplier of goods/principal company issuing the commercial credit note is not eligible to reduce hiis original tax liability and hence the recipient /applicant will not be liable to reverse the ITC attributors to the commercial credit notes received by him from the supplier.

Q. 4: Is there any tax liability under GST laws on teh applicant for teh amount received Company as per written agreement between the Principal Company and their dealers/distributors?

Answer: The applicant is liable to pay GST at the applicable rate on tehamount received as reimbrusement of discount/rebate from the principal company.

32 M/s. Industrial Engineering Corporation, Ernakulam. Advance Ruling sought for ” (i). The rate of tax underGST applicable to the professional /jobworks charges to be paid by the applicant? (ii). Is there any restriction in GST laws to supply raw materials to the jobwork unit and get the finished goods to the applicant from the jobwork unit as per the required designed and supervision of the engineers of teh applicant and what will be the rate of tax under GST law for teh above works chargeable by the service provider? (iii). What are the documents or formats to be maintained by the applicant from the job work unit and also the documents to be maintained after the processing and return of finished goods from the jobwork to the applicant or despatch of finished goods from the jobwork unit to teh applicant or dispatch of finished goods from the jobwork unit directly to the destination of the applicant’s customer? (vi). In case consumables like paints, printers and consumbale spares like locking ring are arranged by the job work unit, is there any change on the rate of tax under GST Law on such jobworks provided by the jobwork unit? (v). Is there any tax liabiity on the applicant under GST Laws on the value of the scrap held with the jobwork unit? M/s Industrial Engineering Corporation – Advance Ruling regarding supply related to packing containers Q. 1: What will be the rate of tax under GST applicable to the professional /job works charges to be paid by the applicant, in this case as explained above?

Ans: The rate of tax applicable is 18% as per Sl. No. 26 (iv) -Manufacturing services om physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above of N. No. 11/2017-Central tax (Rate) dt. 28. 06. 2017.

Q. 2: Is there any restriction in GST laws to supply raw materials to the job work unit and get the finished goods to the applicant from the job work unit as per the required designed and supervision of the engineers of teh applicant and what will be the rate of tax under GST law for teh above works chargeable by the service provider?

Ans: As per Section 143 of the CGST/SGST Act, the registered principal may, without payment of tax, send inputs or capital goods to a job work and, if required , from ther subsequently to another job worker and so on. Subsequently , on completion of the job worl, the principal shall either back the goods to his place of business or supply the same directly from the place of business/premises of the job worker within one year in case of inputs or within three years in case of capital goods. The rate of GST applicable is the same as that mentioned supra.

Q. 3: What are the documents or formats to be maintained by the applicant from the job work unit and also the documents to be maintained after the processing and return of finished goods from the job work to the applicant or despatch of finished goods from the job work unit to teh applicant or despatch of finished goods from the job work unit directly to the destination of the applicant’s customer?

Answer: As per the provisions of Setion 143(1) of the CGST Act, 2017 , the principal can supply goods directly from the place of business / premises of the job worker to its end customer. The supply of goods by the principal from the place of business /premises of the job worker to the end customer will be registered as supply by the principal and not by the job worker. If the job worker is not registered then the principal shall declare the place of business of the job worker as his additional place of business. As. per Rule 45 of the CGST/SGST Rules, 2017, the inputs, semi-finished goods or capital goods shall be sent to the job worker and received back by the principal under the cover of a delivery challan containig particulars as prescribed Rule 55 ibid issued by the principal, including where such goods are sent directly to a job-worker. The principal is required to file FORM GST ITC-04 every quarter furnishing the details of the goods sent for job work.

Q. 4: Is there any tax liability under GST laws on teh applicant for teh amount received Company as per written agreement between the Principal Company and their dealers/distributors?

Answer: The job worker , In addition to the goods received from the principal , can use his own goods for providing the services of job work. The Job worker, as a supplier of services , is liable to pay GST at the applicable rate. The job worker shall issue an invoice at the time of supply of the services as determined in terms of Sec. 13 read with Sec. 31 of the CGST/SGST Acts. The value of services would be determined in terms of section 15 of the CGST /SGST Act and would include not only the service charges but also the value of any goods or services used by him for supplying the job work services. The is of own change the nature of the activity and will have no bearing on the rate of GST applicable for the job worker.

Q. 5: Is there any tax liabiity on the applicant under GST Laws on the value of the scrap held with the job work unit?

Answer: In this case, the applicant is not collecting the scrap of raw materials from the job work place due to the fact that if the application has collected the same the applicant would suffer excess amount for transportation and labor charges for the scrap than the cost realizable from the scrap. However, the job work unit would pay GST on any receipt of their disposal of scrap. As per Sec. (5) of Section 143 of the CGST/SGST Act, 2017, any waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business on payment of tax, or by the principal if the job worker is not registered.

33 M/s. Baby Memorial Hospital Ltd, Kochikode, Kerala. Advance Ruling sought on (i). Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of Medicine, drugs and other surgical goods from its pharmacy to inpatients? (ii). Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to outpatients? (iii). Whether the applicant is liable to pay GST on supply of incidental services as X ray, Clinical laboratory etc. , rendered as part of health care service? (iv). Whether the applicant is liable to pay GST on supply of implants and artifical limbs made during course of treatment to patients? M/s Baby Memorial Hospital Ltd – Advance Ruling regarding hospital supplies Q. 1: (i). Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of Medicine, drugs and other surgical goods from its pharmacy to inpatients?

Answer: The supply of medicines, drugs and other surgical goods from its pharmacy to in-patients are in the course of providing health care services which are naturally bundled and are providing in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category “health care services.

Q. 2: Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to outpatients?

Answer: The supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients as part of health care services is a taxable supply of goods and thereby GST is applicable.

Q. 3: Whether the applicant is liable to pay GST on supply of incidental services as X ray, Clinical laboratory etc. , rendered as part of health care service?

Answer: As per SRO. NO. 371/2017 vide Sl. No. 74 (Notification No. 12/2017-CT (Rate) dt. 28. 06. 2017, services by way of diagnosis come under teh category of health case services covered under SAC 9993 and thereby exempted. Q. 4: Whether the applicant is liable to pay GST on supply of implants and artificial limbs made during course of treatment to patients? Answer: The supply of artificial body parts/devices such as heart valve, artificial kindey , artificial joints and coronary stents etc. , which are implanted in the body essentially by means of a surgical procedure can be classified as a composite supply where the principal supply is of health care services. In case of articifial body parts/devices which are worn/ attached/fitted/fastened to the body for which a surgical procedure may or may not be required ; the nature /taxability of supply has to be determined on a cse to case basis considering the facts and circumstances of each case. The supply of goods like wheel chairs, tricycles etc. , to the patients cannot be considered as a composite supply where the principal supply is health care services and accordingly will be liability to GST as individual supply of goods.

34 M/s. CGR Gold Trading, Ernakulam. Advance Ruling sought on (i). The tax liability of the applicant, the rate of tac for the services rendered by the applicant on quality testing and certification of gold ornaments? (ii). Testing and appraisal of purification level of the gold ornaments? (iii). Gold Maintence/ repair works such as enlargement of gold chains or otther gold ornaments or cutting and polishing of gold ornaments or otther repairs of gold ornaments? (iv). Printing name of emblems or embossing /projecting top or side portion of ornaments? (v). Cutting, shaping, sizing and conversion of gold armaments into coins/biscuits as per the specific instructions of customers? (vi). Is there any tax liability under GST laws on the applicant for the pure job works if the total turnover of the applicant is below Rs. 19 lakhs per annum? M/s CGR Gold Trading – Advance Ruling of rate of tax on services related to gold ornaments Q. i). The tax liability of the applicant, the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments?

Answer: The quality testing and certification of gold ornaments are covered under Service , Classification Code 998346-Technical testing and analysis services. This service code includes, testing and analysis if the chemical and biological properties of materials such as air, water , waste ( municipal and industrial) , fuels, metal, soil, minerals, food and chemicals. The rate of GST applicable to 998346 is 18% as per Sl. NO. 21(ii) Other professional, technical and business services-of Notification No. 11/2017_CT (Rate) dated. 28. 06. 2017.

Q. 2: The services on testing and appraisal of purification level of the gold ornaments is – to certify the grade of gold smith works on the specimen given by gold workers?

Answer: The quality testing and certification of gold ornaments are covered under SAC 998346. The rate of GST applicable to 998346 os 18% as per Sl. No. 21(ii)-Other professional , Technical and business services-of Notification No. 11/2017-CT (Rate) dt. 28. 06. 2017.

Q. 3: Gold maintenace / repair works such as enlargement of gold chains or other gold ornaments or cutting and polishing of gold ornaments or other repairs f gold ornaments?

Answer: The Jewellery Manufacturing Services includes gold maintenance/repairs works, which falls under Service Classification Code 998892. As per Section 2(68) of the CGSt Act, 2017; Job work is defined as underking any treatment or process by a person on goods belonging to another registered person and the expression: JOb Worker” shall be constructed accordingly. The rate of GST applicable for manufacturing services on physicial inputs (goods) owned by others is 5% , if undertaken on goods belonging to registered person as per Sl. No. (i)(c ) and 18% GST. if job woek undertaken on goods belonging to unregiseted person as er Sl. No. 26(iv) of N. NO. 11/2017-CT (Rate) dt. 28. 06. 2017.

Q. 4: Printing name of emblems or embossing /projecting top or side portation of ornaments?

Answer: Same as Q. no. iii above.

Q. 5: Cutting, shaping, sizing and conversion of gold arrgaments into coins/biscuits as per the specific instructions of customers?

Answer: Same as Q. no. iii above.

Q. 6: Is there any tax liability under GST laws on the applicant for the pure job works if the total turnover of the applicant is below Rs. 19 lakhs per annum?

Answer: As per Sec. 22 of CGST/SGST Act, 2017. Every supplier of services is required to obtain registration only when his aggregate turnover , to be computed on all India basis, in a financial year year exceeds the threshold limit of Rs. 20 Lakhs.

35 M. s, Vista Marine Y Hydraulics, Chandiroor, Alappuzha, Kerala. Advance Ruling sought on ” Whether the supply of spare parts/ /accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies , consisting of spare parts/ accessories and repair service be taken qw 18% ? M/s Vista Marine & Hydraulics – Advance Ruling regarding supply of spare parts / accessories and repair service Q: Whether the supply of spare parts/ /accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies , consisting of spare parts/ accessories and repair service be taken qw 18% ?

Answer: The supply of spare parts/accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted differently and work orders are issued separetly specifing the spares/ accessories to be supplied and the services to be supplied and the rates applicable thereon as per the rates quoted in the Repair Rate Contract can’t be considered as a composite supply. Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax rates as applicable to such goods and services separately.

36 R. S. Development & Constructions India Pvt. Ltd, NMC XIV/181A, Near Piriyan Moodu Checkpost, Neyyattinkara, Kerala 695121. Advace Ruling sought for(i). “Whether the rate of CGST for the supplies covered

under Work Order NO. 06ICECCNI2017-18 dtd. 06-10-2017 is 6% either under SI. No. 3(iii) or under SI. No. 3(vi) of Notification No. 1112017-CT (Rate)? (ii). Since the CGST statutory provisions are pari materia with the State GST provisions, whether the rate ofSGST is also 6% in terms of notification SRO. No. 37012017 dtd. 30-06-2017 for the supplies covered under Work Order 061CECCN 12017-18 dtd. 06-10-2017?

M/s R S Development & Constructions India Pvt. Ltd. – Advance Ruling regarding rate of tax applicable for works awarded by KSEB Ltd. Q. 1: Whether the rate of CGST for the supplies covered under Work Order NO. 06ICECCNI2017-18 dtd. 06-10-2017 is 6% either under SI. No. 3(iii) or underSI. No. 3(vi) of Notification No. 1112017-CT (Rate)?

Answer: No. The rate of 6% under Sl. No. 3 (iii) or Sl. No. 3 (vi) of Notification No. 11/2017-CT (Rate) dated 28. 06. 2017 is not applicable for the works contract services supplied by the applicant to Kerala State Electricity Board Ltd as per the Work Order No. 0611 CECCN/2017-18 dated 06. 10. 2017 .

Q. 2: Since the CGST statutory provisions are pari materia with the State GST provisions, whether the rate of SGST is also 6% in terms of notification SRO. No. 37012017 dtd. 30-06-2017 for the supplies covered under Work Order 061CECCN 12017-18 dtd. 06-10-2017?

Answer: No, in view of the ruling to 1 above.

Compilation of Advance Rulings of KERALA State for the year 2020 under GST Law

S. N. Name of the Applicant A. R. No & Date Question on seeking ruling A. R. Link Rulings has given by Authority
1 KOCHI METRO RAIL LTD KER/75/2019 Dated. 20-05-2020 1. Whether Kochi Metro Rail Ltd has any liability topay GST on the funds received from Govt. of Kerala for paying the cost of the water metro project, as theState is the de jure owner of the assets of the project?If so whether GST invoice is to be raised on Govt. for transferring the value of assets on a back to back basis after completion of the works? If there is liability, how will the ITC be claimed?

2. Whether KMRL can be treated as a Governmental Authority as per the IGST Act for the purpose of claiming exemption under Item No. 4 of Notification No. 12/2017 CT (Rate) dated 28. 06. 2017?

3. Whether services rendered by KMRL as an executing agency to Govt. of Kerala can be treated as a pure service as per entry 3 of Notification NO. 12/2017 CT (Rate) dated 28. 06. 2017?

M/s. KOCHI METRO RAIL LTD Q. 1: Since the Govt. of Kerala is the de jure owner of the assets of the water metro project and the works contracts are performed by contractors with whom agreements are entered into by KMRL on behalf of Govt. of Kerala?

(a). Whether KMRL has any liability to pay GST on the funds received from Govt. of Kerala for paying the cost of the water metro project?

Answer: No. The applicant being the agency for executing and operating the integrated water transport project in Kochi is rendering pure services to the Government of Kerala which is falling under the service classification code 998339. Hence, the services provided by the applicant to the Government of Kerala are exempted from payment of goods and services tax by virtue of the entry at Sl No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28. 06. 2017.

(b). Whether a GST invoice is to be raised on Government of Kerala for transferring the value of assets on a back to back basis after completion of the works?

Answer: No, in view of answer to (a) above. (c ). In the above cases, if liable, how will the ITC be claimed against (a) & (b)In view of the answer to (a) and (b) above question of availing of ITC does not arise.

Q. 2: Notwith-standing the above, whether KMRL can be treated as a Govern-mental authority as per the IGST Act for the purpose of claiming exemption under item no. 4 of Notification No. 12/20 17 dtd. 28-06-20 17 since its a body established by the Government with ninety percent or more participation by way of equity to carry out function entrusted to a municipality under Article 243W of the Constitution?

Answer: The applicant falls under the definition of “Governmental Authority” under Para 2 (zf) of Notification No. 12/2017 Central Tax (Rate) dated 28. 06. 2017.

Q. 3: Whether services rendered by KMRL as an executing agency to Govt. of Kerala can be treated as a pure service as per Entry 3 of the Notification no. 12/2017 dtd. 28-06-2017?

Answer: The services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is classifiable as pure services falling under service classification code 998339 and the services are exempted from payment of goods and services tax by virtue of the entry at Sl No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28.06. 2017.

2 Logic Management Training Institutes Pvt. Ltd. KER/76/2019 Dated 20.05.2020 1) Whether the education programme and training being offered by the applicant is -xempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Govt. -recognized institutes, on the basis of the specific syllabus (curriculum) published by the very same institutes formed under Acts of Parliament and also facilitating the students to appear for the examinations conducted by the same institutes. 2). Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Government-recognized institutions like Universities and also availed from online facilities of the said institutions, on the basis of the specific syllabus (curriculum) published by various Universities including Mahatma Gandhi University, formed under Acts of State-Legislature.

3). Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Government-recognized institutions like ACCA, IMA USA, etc and also availed from online facilities of the said institutions, on the basis of the specific syllabus (curriculum) published by international institutions like ACCA, IMA USA, ete. Which are approved by Govt. of India. 4). What is the Service Accounting Code (SAC) of the applicant’s services, under GST laws.

5). Is there any tax liability under GST laws on the applicant for collecting and transferring examination fees and other fees of the recognized institutes or universities on behalf of students studying at the applicant institute.

6). The applicant offers hostel facility to its students at a rate of less than Rs. 200/- per day per person including food and at a monthly rate of maximum Rs. 6000/-. Whether there is any tax liability on such hostel fee. 7). Whether there is any tax liability on hostel fees collected from outside students staying at the hostel for study purpose at a rate of Rs. 250/- per day per person including food. 8). Whether there is any tax liability on the applicant forselling text books to its students

M/s. Logic Management Training Institutes Pvt. Ltd. Q. 1: Whether the education programme and training being offered by the applicant is -exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Govt. -recognized institutes, on the basis of the specific syllabus (curriculum) published by the very same institutes formed under Acts of Parliament and also facilitating the students to appear for the examinations conducted by the same institutes ?

Ans: The applicant is not covered under the definition of “educational institution” in Para 2(y) of the Notification No. 12/2017 Central Tax (Rate) dated 28. 06. 2017 and hence the services provided by the applicant is not exempted from GST.

Q. 2: Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Government-recognized institutions like Universities and also availed from online facilities of the said institutions, on the basis of the specific syllabus (curriculum) published by various Universities including Mahatma Gandhi University, formed under Acts of State -Legislature?

Ans: The applicant is not covered under the definition of “educational institution” in Para 2(y) of the Notification No. 12/2017 Central Tax (Rate) dated 28. 06. 2017 and hence the services provided by the applicant is not exempted from GST.

Q. 3: Whether the education programme and training being offered by the applicant is exempted from GST as imparting of education since the applicant is giving lecture classes and notes including printed books published by Government-recognized institutions like ACCA, IMA USA, etc and also availed from online facilities of the said institutions, on the basis of the specific syllabus (curriculum) published by international institutions like ACCA, IMA USA, ete. Which are approved by Govt. of India? Ans: The applicant is not covered under the definition of “educational institution” in Para 2(y) of the Notification No. 12/2017 Central Tax (Rate) dated 28. 06. 2017 and hence the services provided by the applicant is not exempted from GST.

Q. 4: What is the Service Accounting Code (SAC) of the applicant’s services, under GST laws ?

Ans: As per the Scheme of Classification of Services notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28. 06. 2017 the education services provided by the applicant corne under SAC – 9992- 999293 – Commercial training and coaching services. As per Explanatory Notes to the Scheme of Classification of Services the service code – 999293 includes any training or coaching provided by any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes.

Q. 5: Is there any tax liability under GST laws on the applicant for collecting and transferring examination fees and other fees of the recognized institutes or universities on behalf of students studying at the applicant institute ?

Ans: As per Section 15 of the CGST Act, 2017 the entire consideration received by the applicant from the recipient of services is liable to GST. However, if in respect of the amount collected as examination fees 1 other fees the conditions prescribed in Rule 33 of the CGST Rules, 2017 are satisfied then such amount can be excluded from the value of taxable supply as expenditure incurred by the applicant as a pure agent of the recipient of services.

Q. 6: . The applicant offers hostel facility to its students at a rate of less than Rs. 200/- per day per person including food and at a monthly rate of maximum Rs. 6000/-. Whether there is any tax liability on such hostel fee.

Ans: The provision of coaching 1 training provided by the applicant to their students alongwith hostel facility qualifies as a composite supply as defined in Section 2 (30) of the CGST Act, 2017 and the tax liability on the composite supply has to be determined as per provisions of Section 8 (a) of the CGST Act, 2017. Therefore, the entire supply is to be treated as falling under SAC – 9992- 999293 – Commercial training and coaching services; being the principal supply and will be liable to GST at the rate applicable for the principal supply.

Q. 7): Whether there is any tax liability on hostel fees collected from outside students staying at the hostel for study purpose at a rate of Rs. 250/- per day per person including food?

Ans: As the value of supply of a unit of accommodation in the hostel facility provided by the applicant to outside students is below one thousand rupees per day, the applicant is eligible for the exemption under Sl No. 14 of the Notification No. 12/2017 Central Tax (Rate) dated 28. 06. 2017 in respect of the supply.

Q. 8: Whether there is any tax liability on the applicant for selling text books to its students ?

Ans: The sale of text books to the students will attract GST as per the schedule of rates notified under Notification No. 0112017 Central Tax (Rate) dated 28. 06. 2017.

3 ZODIAC PLASTICS KER/78/2019 Dated 20-05-2020 Classification and rate of tax of agricultural implements used for rubber tapping namely latex Collection Cup. M/s. ZODIAC PLASTICS Q: Classification and rate of tax of agricultural implements used for rubber tapping namely latex Collection Cup?

Answer: Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 “other hand tools of the kind used in agriculture, horticulture or forest”. As such it is exempted from GST as per Sl No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28. 06. 2017.

4 M/s. Dynamic Techno Medicals Pvt. Ltd. KER/79/2020 Dated: 20-05-2020 1. Whether Silicone Insole and Heel Cushion falls under HSN tariff item 9021. 10. 00? or 2. Whether Silicone Insole &Heel Cushion is classifiable under Tariff 64 at SI. No. 225 under Schedule-I as “Footwear of sale value not exceeding Rs. 1000- per pair” of Notification No. 01/2017-CT(R) dated 28. 06. 2017 as amended by Notification No. 24/2018-CT(R) dated 31. 12. 2018. M/s. Dynamic Techno Medicals Pvt. Ltd. Q. 1: Whether Silicone Insole and Heel Cushion falls under HSN tariff item 9021. 10. 00?

Answer: No. Silicone Insoles & Silicone Heel Cushions are removable insoles which are classifiable under HSN 6406 as parts of footwear.

Q. 2: Whether Silicone Insole &Heel Cushion is classifiable under Tariff 64 at SI. No. 225 under Schedule-I as “Footwear of sale value not exceeding Rs. 1000- per pair” of Notification No. 01 /2017-CT(R) dated 28. 06. 2017 as amended by Notification No. 24/2018-CT(R) dated 31. 12. 2018.

Answer: The Silicone Insole and Heel Cushion are rightly classifiable under HSN 6406[Parts of footwear (including uppers whether or not attached to soles other than outersoles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof] as parts of footwear and hence do not qualify to be termed as footwear having a retail sale price not exceeding Rs. 10001- per pair, with such retail sale price indelibly marked or embossed on the footwear itself as described in SlNo. 225 of Schedule – I of Notification No. 01/2017-CT(R) dated 28. 06. 2017.

5 M/s. Pala Marketing Co-operative Society Ltd. KER/81/2019 Dated 20-05-2020 Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity. M/s. Pala Marketing Co-operative Society Ltd Q. : Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity ?

Answer: Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 “other hand tools of the kindused in agriculture, horticulture or forest”. As such it is exempted from GST as per Sl No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28. 06. 2017.

6 Cochin Port Trust KER/82/2020 Dated: 20-05-2020 1. What is the nature of services rendered by CoPT as per the M. O. D. entered into between CoPT and N. T. R. O. ? Whether it would be treated as a “Works Contract” or as a “Composite Supply” of services or asa “Mixed Supply” as defined in clauses (119), (30) and (74) respectively of Section 2 of the CGST Act, 2017? 2. Whether CoPT is eligible for the reduced rate of 12% GST as per Notification No. 24/2017 IT(R) dated 21. 09. 2017 in respect of the services provided by CoPT to N. T. R. O. as per the M. O. D. ? 3. Whether the contractors engaged by COPT to

execute the work as envisaged in the M. O. D. , are eligible to take the benefit of reduced rate of 12% GST as per Notification No. 24/2017-IT(R) dated 21. 09. 2017 in respect of the services provided by them to CoPT? 4. If CoPT is eligible for the reduced rate of 12% GST, Whether it is entitled to claim refund of the excess remittance of GST from the date of application of the said notification? 5. If the supplies to N. T. R. O. are taxable at 12% , as per Notification 24/2017- IT(R) dated 21. 09. 2017, whether supply of goods such as electricity and water, which are exempt from GST are also taxable at the rate of 12% as composite supply of services?

M/s. Cochin Port Trust Q. 1: What is the nature of services rendered by CoPT as per the M. O. D. entered into between CoPT and N. T. R. O. ? Whether it would be treated as a “Works Contract” or as a “Composite Supply” of services or asa “Mixed Supply” as defined in clauses (119), (30) and (74) respectively of Section 2 of the CGST Act, 2017?

Answer: The activity undertaken by the applicant as per the M. O. D. dated 22. 12. 2016 entered with National Technical Research Organisation of the Government of India are covered under ”Works Contract” as defined in Section 2 (119) of the CGST Act, 2017.

Q. 2: Whether CoPT is eligible for the reduced rate of12% GST as per Notification No. 24/2017 IT(R) dated 21. 09. 2017 in respect of the services provided by CoPT to N. T. R. O. as per the M. O. D. ?

Answer: Yes. The rate of GST applicable on the services provided by the applicant as per the said M. O. U. is 12% as per Sl No. 3 (vi) (a) of the Notification No. 08/2017-Integrated Tax (Rate) dated 28. 06. 2017 as amended.

Q. 3: Whether the contractors engaged by COPT to execute the work as envisaged in the M. O. D. , areeligible to take the benefit of reduced rate of 12% GST as per Notification No. 24/2017-IT(R) dated 21. 09. 2017 in respect of the services provided by them to CoPT?

Answer: Yes. The rate of GST applicable on the services provided by the contractors 1 subcontractors to the applicant as envisaged in the said M. O. U. is 12% as per Sl No. 3 (ix) of the Notification No. 08/2017 – Integrated Tax (Rate) dated 28. 06. 2017 as amended.

Q. 4: . If CoPT is eligible for the reduced rate of 12% GST, Whether it is entitled to claim refund of the excess remittance of GST from the date of application of the said notification?

Answer: Yes. The applicant is entitled for refund of the excess GST paid if any; subject to the provisions of Section 54 of the CGST Act, 2017 and the Rules made thereunder.

Q. 5: If the supplies to N. T. R. O. are taxable at 12% , as per Notification 24/2017- IT(R) dated 21. 09. 2017, whether supply of goods such as electricity and water, which are exempt from GST are also taxable at the rate of 12% as composite supply of services?

Answer: Yes. The supply of electricity and water are components of the main supply and are ancillary to the main supply and hence cannot be segregated or vivisected from the main supply and is liable to G. S. T. at the same rate as the main supply.

7
8 M/s. THADICKAL TRADING COMPANY KER/83/2019 Dated 20-05-2020 Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity. M/S. Thadickal Trading Company Q. : Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity ?

Answer: Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification H5N 8201 90 00 “other hand tools of the kind used in agriculture, horticulture or forest”. As such it is exempted from GST as per 51 No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28. 06. 2017.

8 Eco Wood Private Limited KER/84/2020 Dated: 20-05-2020 1. Whether the process of manufacture (embeddingcoir yarn into vinyl (PVC) compound and curing by heating I cooling) is ”Tufting” or a process “other than those processes mentioned in Headings 5701 to 5704″of the Customs Tariff and the HSN Explanatory Notes to Chapter 57? 2. Whether “coir mats I matting I floor covering with Vinyl (PVC) backing” manufactured by the process of embedding coir yarn into vinyl (PVC) compound and curing by heating I cooling is rightly covered under the description “coir mats, mattings and floor covering”?

3. Whether “coir mats / mattings / floor covering with vinyl (PVC) backing” manufactured by the process of embedding coir yarn into vinyl (PVC) compound and curing by heating I cooling, wouldmerit classification under the Heading 5705 00 49 of Chapter 57 of the I” Schedule to the Customs Tariff?

M/s. Eco Wood Private Limited Q. 1: Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating I cooling) is ”Tufting” or a process “other than those processes mentioned in Headings 5701 to 5704″of the Customs Tariff and the HSN Explanatory Notesto Chapter 57? Answer: Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC cannot be considered as textile floor coverings of coir covered under HSN 5702, 5703 or 5705. The process undertaken is a tufting process and if any, PVC or rubber or any other materials are tufted on the textile of coir, which is used as floor mats or mattings, it will corne under the Customs Tariff Head 5703 90 90 and is liable to GST at the rate of 12% as per Entry at Sl No. 144 01 Schedule II of Notification No. 0112017 Central Tax (Rate) dated 28. 06. 2017. Q. 2: Whether “coir mats I matting I floor covering with Vinyl (PVC) backing” manufactured by the process of embedding coir yarn into vinyl (PVC) compound and curing by heating I cooling is rightly covered under the description “coir mats, mattings and floor covering”?

Answer: No. PVC Tufted Coir Mats and Matting cannot be considered as coir mats, mattings and floor coverings covered under HSN 5702 or 5705 and is appropriately classifiable under HSN 5703 90 90 as tufted mats / matting / floor coverings of coir.

Q. 3: Whether “coir mats I mattings I floor covering with vinyl (PVC) backing” manufactured by the process of embedding coir yarn into vinyl (PVC)compound and curing by heating I cooling, would merit classification under the Heading 5705 00 49 of Chapter 57 of the I” Schedule to the Customs Tariff?

Answer: No. The PVC Tufted Coir mats/ mattings / floor coverings are classifiable under Customs Tariff Heading 5703 90 90 and attracts GST at the rate of 12% as per SI No. 144 of Schedule II of Notification No. 0112017 Central Tax (Rate) dated 28. 06. 2017.

9 M/s. Matha Timber Industries KER/85/2019 Dated 20-05-2020 Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity M/s. Matha Timber Industries Q: Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity?

Answer: Plastic latex collection cup is an agricultural implement exclusively used for rubbe tapping and comes under the classification HSN 8201 90 00 “other hand tools of the kind used in agriculture, horticulture or forest”. As such it is exempted from GST as per Sl No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28. 06. 2017.

10 Tainakat-huveettil Appukuttan Dayanandan, M/s. Sun Polymers. KER/86/2020 dated 20-05-2020 Rate of tax of agricultural implements used for rubber tapping such as spouts, cub holders and collection cups. M/s. Sun Polymers Q: Rate of tax of agricultural implements used for rubber tapping such as spouts, cub holders and collection cups ?

Answer: Spout, Cup Holders and Collection Cups are agricultural implements used for rubber tapping and are covered under the description under HSN 8201 90 00 “other handtools of the kind used in agricultural, horticulture or forest” and are exempt from GST as per Sl No. 137 of Notification No. 02/2017 Central Tax (Rate) dated 28. 06. 2017.

11 Ray Constructions Ltd, KER/87/2020 Dated 20-05-2020 Tax rate applicable for works contracts awarded by various Government authorities M/s. Ray Constructions Ltd. Q: Tax rate applicable for works contracts awarded by various Government authorities? Answer: The services provided by the applicant under both the contracts being composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017 provided to the Central Government and State Government by way of construction, erection, commissioning or installation of a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession is covered under entry at Sl No. 3 (vi) (a) of Notification No. 1112017 Central Tax (Rate) dated 28. 06. 2017 as amended and attract GST at the rate of 12% [6% CGST and 6% SGST].
12 M/s. Shriram EPC Limited, Ernakulam. KER/89/2020 Dated 20-05-2020 1. No ITC on the inputs lying in stock as on 01. 07. . 2017 having been availed, there is no amount of ITC benefit to be passed on to the clients?

2. The commensurate credit passed on to clients for the ITC availed on inputs received after 01. 07. 2017 will be in full compliance of the provisions of GST law on the issue?

M/s. Shriram EPC Limited Q. 1: No ITC on the inputs lying in stock as on 01. 07. 2017 having been availed, there is no amount of ITC benefit to be passed on to the clients?

Answer: The issues raised in the instant application is regarding the requirement of the passing over of the benefit of ITC on goods lying in stock as on the appointed date i. e: 01. 07. 2017 and in respect of the goods procured after the appointed date, which is outside the purview of the matters listed in sub-section (2) of Section 97 of the CGST/SGST Act, 2017. Hence, no advance ruling can be issued by this authority in respect of the questions raised in this application.

Q. 2: The commensurate credit passed on to clients for the ITC availed on inputs received after 01. 07. 2017 will be in full compliance of the provisions of GST law on the issue?

Answer: As above.

13 Shri. Hazrath Valiyaparambil Azeez KERl74/2019 Dt. 23-03-2020 1. Whether supply of Boiled milk without sugar, Banana fresh, Bread, Cooked egg with shell to the students of IT! as per the Government scheme is taxable? 2. Whether GST registration is required for supply of goods and services of above items? 3. Whether TDS u/s. 51 of the GST Act is applicable in the above supply of goods and services? 4. Whether refund of GST is eligible in the case ofTDS deducted and paid u/s. 51 of the GST Act? Shri. Hazrath Valiya-parambl Azeez Q. 1: Whether supply of Boiled milk without sugar, Banana fresh, Bread, Cooked egg with shell to the students of IT! as per the Government scheme is taxable?

Answer: The activity of the applicant of supply of the above items by way of catering to students of Industrial Training Institute under the scheme sponsored by the State Government is classifiable as a service falling under Service Classification Code – 9963 -996337 – Other contract food services and qualifies for exemption from GST under Sl No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28. 06. 2017 as the institution is providing service by way of education up to higher secondary school or equivalent.

Q. 2: . Whether GST registration is required for supply of goods and services of above items?

Answer: As per Section 22 of the CGST/SGST Act, 2017; every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. Section 23 (1) of the CGST Act, 2017 stipulates that any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax shall not be liable to registration. In view of the provisions of Section 23 of the CGST Act, 2017, the applicant is not liable to registration if the applicant is exclusively engaged in the supply of goods 1 services as detailed in (i) above.

Q. 3: Whether TDS u/s. 51 of the GST Act is applicable inthe above supply of goods and services? Answer: As per Section 51 of the CGST/SGST Act, 2017 a department or establishment of the State Government shall be liable to deduct tax at the rate of two per cent from the payment made or credited to the supplier of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. As the activity of the applicant is exempted from GST the provisions of TDS is not attracted.

Q. 4: Whether refund of GST is eligible in the case of TDS deducted and paid u/s. 51 of the GST Act? Answer: The amount deducted as TDS will be credited to the Electronic Cash Ledger of the applicant on filing of TDS returns by the Deductor as the applicant is registered. Since the supply made by the applicant is exempted from GST, the applicant can claim refund of the excess balance in the Electronic Cash Ledger as per provisions of Section 54 of the CGST Act, 2017.

14 The Knanaya Multi Purpose Co-operative Credit Society Ltd. KER/91/2020 Dated 20-05-2020 1. Whether the applicant is considered as a financial institution as envisaged under Section 17(4) of the CGST Act. 2. Whether the applicant is eligible for availing the option provided under Section 17(4) of the CGST Act which prescribes to avail an amount equal to 50% of eligible credit of input tax, on inputs, capital goods and input services in that month and the rest shall lapse. M/s. The Knanaya Multi Purpose Co-operative Credit Society Ltd. Q. 1: Whether the applicant is considered as a financial institution as envisaged under Section 17(4) of the CGST Act.

Answer: Yes. Q. 2: Whether the applicant is eligible for availing the option provided under Section 17(4) of the CGST Act which prescribes to avail an amount equal to 50% of eligible credit of input tax, on inputs, capital goods and input services in that month and the rest shall lapse.

Answer. 2: Yes.

15 M/s. Habitat Technology Group KER/93/2020 Dated: 20-05-2020 1. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Kerala fall within the ambit of Serial number (i), (v) or (va)of Notification No. 11/ 2017 – CT(R) dated 28. 06. 2017 as amended by Notification No. 3/2019 -CT(R) dated 29. 03. 2019?

2. Whether services by the applicant are otherwise exempt from whole or part of GST leviable thereon by Notification 12/2017- CT (R) dated 28. 06. 2017 as amended?

M/s. Habitat Technology Group Q. 1: Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Keralafall within the ambit of Serial number (i), (v) or (va)of Notification No. 11/ 2017 – CT(R) dated 28. 06. 2017 as amended by Notification No. 3/2019 -CT(R) dated 29. 03. 2019?

Answer: The services provided by the applicant to Sri Sathya Sai Trust for construction oflow cost housing units falls within the ambit of Sl No. 3 (v) of Notification No. 11/2017- Central Tax (Rate) dated 28. 06. 2017 as amended and is liable to GST at the rate of 12% [6% CGST and 6% SGST]. Q. 2: Whether services by the applicant are other wise exempt from whole or part of GST leviable thereon by Notification 12/2017- CT (R) dated 28. 06. 2017 as amended?

Answer: NO.

16 Dynamic Techno Medicals Pvt. Ltd. KER/94/2020 Dated: 20-05-2020 Whether Cast Protector falls under HSN tariff item 9021. 10. 00 as a fracture appliance? M/s. Dynamic Techno Medicals Pvt. Ltd. Q: Whether Cast Protector falls under HSN tariff item 9021. 10. 00 as a fracture appliance?

Answer: No. The Cast protector cannot be considered as apharmaceutical product. It is a reusable water proof plastic covering that keep the casts / wounds dry while coming to contact with water. Hence it comes under the classification HSN 3926 90 99 ‘Other articles of plastics and articles of other materials of headings 3901 to 3914 -Other’.

17 GEORGE JACOB KER/95/2020 Dated 20-05-2020 Whether lease rent charged by municipality for land l. e. , water channel used for fish farming falls within the meaning of “services relating to rearing of all life forms of animals – by way of renting or leasing of vacant land” eligible for GST exemption as per Sl No. 54 of Notification NO. 12/2017-Central Tax (Rate) dated 28. 06. 2017 and corresponding notification under Kerala GST. George Jacob Q: Whether lease rent charged by municipality for land l. e. , water channel used for fish farming falls within the meaning of “services relating to rearing of all life forms of animals – by way of renting or leasing of vacant land” eligible for GST exemption as per Sl No. 54 of Notification NO. 12 / 2017-Central Tax (Rate) dated 28. 06. 2017 and corresponding notification under Kerala GST?

Answer: Whether lease rent charged by municipality for land i. e. , water channel used for fishfarming falls within the meaning of “services relating to rearing of all life forms of animals – by way of renting or leasing of vacant land” eligible for GST exemption as per Sl. No. 54 of Notification No. 12/2017-Central Tax (Rate) dated 28. 06. 2017 and corresponding notification under Kerala GST.

Compilation of Advance Rulings of KERALA State for the year 2021 under GST Law

S. N. Name of the Applicant A. R. NO & Date Question on seeking ruling A. R. Link Rulings has given by Authority
1 M/s. Sutherland Mortage Services inc. Ernakulam. KER/96/2021 Dated 7-05-2021 Whether supply of services by India Branch of M/s. Sutherland Mortage Servicce inc. USA to the customers located outside India shall be liable to to GST in the light of the inter company with M/s. Sutherland Mortage Services Inc. , USA ? M/S Sutherland Mortgage Service inc. Q: Whether supply of services by India Branch of M/s. Sutherland Mortage Servicce inc. USA to the customers located outside India shall be liable to to GST in the light of the inter company with M/s. Sutherland Mortage Services Inc. , USA ? Ans: The supply of services by the applicant as per the Inter-Company Agreement with M/s. Sutherland Mortage Services is liable to GST for the period 01. 07. 2017 to 26. 07. 2018 and ther after is exempted from GST as per entry at Sl. No. 10F of N. NO. 09/2017 -IGST (Rate) dt. 28. 06. 2017 as inserted by N. No. 16/2018-IGST Tax (Rate) dt. 28. 07. 2018
2 M/s. Abbott Healthcare Pvt Ltd, Ernakulam KER/97/2021 Dated 7-05-2021 Whether in the facts of the case , the provision of specified medical instruments by the applicant to unrelated parties like hospitals labs, etc for use without any consideration constitutes a “Supply” or whether it constitutes “movement of goods” otherwise than by way of supply as per provisions of CGST / SGST Act, 2017? M/S Abbott Healthcare Pvt. Ltd. Q. 1: Whether the placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use without any consideration for a specific period constitute supply?

Answer: Yes, the above transaction constitute “Supply” as defined under Sec. 7 of CGST Act, 2017.

Q. 2: Whether such movement of goods constitutes otherwise than by way of supply under GST?

Answer: No.

3 Shri. Jimmy Antony, M/s. Jimraj Industries KER/98/2021 Dated 25/05/2021 i). We are suppliers of spare parts of agricultural machinery to Kerala Agro Machinery Corporation Ltd (KAMCO). Does KAMCO come under bodies eligible to deduct TDS as per Section 51 of the CGST Act? If yes, since when can the TDS be deducted?

ii). Whether there is aany agreement we can avail through which we may be exempted from the TDS deduction if we submit in prior the particulars of our refundable excess difference between our input tax and output tax?

iii). Can any mechanisum be devised by which all business like ours can file an application or formal request and get the excess tax refund payable to them be transfered to the TDS out of their pocket first and then later getting refund?

iv). If at all TDS under Section 51 is to be mandatory deducted from us, if the same is found to be in excess , can we claim and receive refund of the excess TDS in the same month of the supply, and using Refund Application Form under CGST Rules?

v). We supply finished goods , namely agricultural machinery spare parts. These are the raw materials of the awarder. Does this transaction become a transaction attracting sec. 51 of the CGST Act? Kindly issue an advance ruling on its nature as to whether the supply spares, /spare parts is a supply of goods or supply of service and whether it attracts Sec. 51?

Shri, Jimmy Antony M/S Jimraj industries Q. i). We are suppliers of spare parts of agricultural machinery to Kerala Agro Machinery Corporation Ltd (KAMCO). Does KAMCO come under bodies eligible to deduct TDS as per Section 51 of the CGST Act? If yes, since when can the TDS be deducted?

Q. ii). Whether there is any agreement we can avail through which we may be exempted from the TDS deduction if we submit in prior the particulars of our refundable excess difference between our input tax and output tax?

Q. iii). Can any mechanisum be devised by which all business like ours can file an application or formal request and get the excess tax refund payable to them be transfered to the TDS out of their pocket first and then later getting refund?

Q. iv). If at all TDS under Section 51 is to be mandatory deducted from us, if the same is found to be in excess , can we claim and receive refund of the excess TDS in the same month of the supply, and using Refund Application Form under CGST Rules?

Q. v). We supply finished goods , namely agricultural machinery spare parts. These are the raw materials of the awarder. Does this transaction become a transaction attracting sec. 51 of the CGST Act? Kindly issue an advance rulimg on its nature as to whether the supply spares, /spare parts is a supply of goods or supply of service and whether it attracts Sec. 51?

Answer: The question raised by the applicant being not in respect of any matter specified under sec. 97(2) of the CGST Act, 2017 in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant, this authority has no jurisdiction to answer them for the reasons as stated above.

4 Chellanam Grama Panchayath, Ernakulam. KER/100/2021 Dated 25-05-2021 Renting or Leasing of vacant land used for fish farming is eligible for GST exemption as per SI. NO. 54 of notification No. 12/2017 M/S Chellanam Grama Panchayath Q: Whether lease rent charged by Municipality/ Panchayath for land i. e. water channer used for fish farming falls within the meaning of services relating to rearing of all life frms of animals-by way of renting or leasing of all life forms of animals- by way of renting or lease of an act land eligble fo GST exemption as per Sl. No. 54 of N. NO. 12/2017-CT (Rate)dt. 28. 6. 2017 and corresponding notification under Kerala GST? Ans: YES.
5 M/s. Macro Media Digital Imaging Pvt Ltd, Ernakulam KER/101/2021 Dated 25/05/2021 Advance Ruling application sought for (i) Whether the transaction of printing of content provided by the customer, on poly vinyl choloride banners and supply of such printed trade advertisement material is supply of goods?

 

(ii). What is the classification of such trade advertisement material if the transaction is a supply of goods?

(iii). What is the classification and applicable rate of Central trade advertisement material if the transaction is that of supply of services?

M/S Macro media Digital Imaging Pvt. Ltd. Q. (i): Whether the transaction of printing of content provided by the customer, on poly vinyl choloride banners and supply of such printed trade advertisement material is supply of goods?

Q. (ii): What is the classification of such trade advertisement material if the transaction is a supply of goods?

Q. (iii): What is the classification and applicable rate of Central trade advertisement material if the transaction is that of supply of services?

Ans: The applicant by letter dated 14. 07. 2020 requested to permit them to withdraw the application. The authorized representative of the applicant appeared before the authority on 22. 12. 2020 an reitreated the request. In view of the above, the following ruling is issued. The application is dismissed as withdrawn.

6 M/s. South Indian Federation of Fishermen Socities, Thiruvan-thapuram. KER/102/2021 Dated 25/05/2021 1). Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate as per the entry of Schedule -I , S. No. 252 of GST Act dt. 28. 06. 2017, being the part of fishing vessel of heading 8902? M/S South Indian Federation of Fishermen Societies. Q. 1: Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate as per the entry of Schedule -I , S. No . 252 of GST Act dt. 28. 06. 2017, being the part of fishing vessel of heading 8902?

Ans: The marine engine and it sspares parts supplied for use in vessels falling under Customs Tariff Heading 8902 shall attract GST at the rate of 5% (2. 5% CGST+ 2. 5% SGST) dated. 28. 06. 2017. If it is supplied for use other than as parts of fishing vessels as stated above GST at the rate applicable under the respective Customs Tariff Headings in which they are classified will apply.

2). Whether GST is applicable for supply of materials and labour charges incurred during warranty period at free of cost on fishing cessels presented for repair works? Q. 2: Whether GST is applicable for supply of materials and labour charges incurred during warranty period at free of cost on fishing cessels presented for repair works?

Answer: The supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST. However, if any additional consideration is reeceived in respect of such supplies of goods or services or both it will be liable to GST at the rate applicable for the goods/services as per the rate schedule.

3). Applicability of GST rate of 5% on supply of materials and service charges in connection with the repairs and maintenance of fishing of Heading 8902 without consideraing its individual general tax rates as per the entry of schedule No-1, Sl. NO. 252 of GST Act dt. 28. 06. 2017, being the part of fishing vessel of heading 8902. Q. 3: Applicability of GST rate of 5% on supply of materials and service charges in connection with the repairs and maintenance of fishing of Heading 8902 without consideraing its individual general tax rates as per the entry of schedule No-1, Sl. NO. 252 of GST Act dt. 28. 06. 2017, being the part of fishing vessel of heading 8902. Ans: The supply of maintenance and repair service of fishing vessels is classiiable under SAC 998714 and is liable to GST @18% (9% CGST + 9% SGST) as per Sl. No. 25 (ii) of the Notification No. 11/2017_CT (Rate) dated. 28. 06. 2017. However, where the contract of supply of repair and maintenance specified that the spare parts and services are to be separately charged and the value of such spare parts and services supplied are shown separately the spare parts abd the services shall attract GST respectively at the rates applicable to such spare parts and the service as per the GST rate schedule. Ins uch case the spare parts being supplied for use as part of fishing vessels will attract @5% (2. 5% CGST+ 2. 5% SGST) as per entry at Sl. NO. 252 of Schedule-1 of N. No. 01/2017-CT (Rate) dt. 28. 06. 2017 and the services will be liable to GST at th erate of 18% (9% CSGT+ 9% SGST) as per Sl. No. 25(ii) of the N. No. 11/2017-CT (Rate) dt. 28. 06. 2017.
4). The tax rate of puff insulated iceboxes produced by SIFFS and used by traditional fishermen at their fishing vessels for the purpose of reducing fish spoilage and maintained good hygiene? Q. 4: The tax rate of puff insulated iceboxes produced by SIFFS and used by traditional fishermen at their fishing vessels for the purpose of reducing fish spoilage and maintained good hygiene?

Ans: The product falls under Customs Tariff Head 3923 and is liable to GST @18% (9% CGST+ 9% SGST) as per Enry at Sl. NO. 108 of Schedule III of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017.

5). The tax rate of marine engine of general heading 8407 when it is supplied to Defence department , patrol, flood relief and rescue operations? Q. 5: The tax rate of marine engine of general heading 8407 when it is supplied to Defence department , patrol, flood relief and rescue operations?

Ans: The marine engine that falls under Customs Tariff Heading 8407 when supplied for use as part of vessels falling under Customs Tariff Heading 8906: Other vessels, Including warships (which aptly covers vessels for Defence and other agencies used for patrol, relief and rescue operations) shall attract [email protected]% (2. 5% CGST+ 2. 5% SGST) as per entry at SL. No. 252 of Schedule I of N. No. 01/2017-CT (Rate) dt. 28. 06. 2017.

7 M/s. EVM Motors & Vehicles India Pvt Ltd, Ernakulam. KER/103/2021 Dated 25/05/2021 Advance Ruling application sought for i). (a) Whether the service rendered by the applicant falls under the Chapter 99, Heading 9964 and Service Code 996415?

11111111(ii). (b). Whether the rare provided in Notification No. 11/2017_CT (Rate) dated. 28. 06. 2017. and N. No. 8/2017 -IGST (Rate) dated. 28. 06. 2017 under heading 9964 and description in point

(vii) having a GST rate of 18% is applicable for the serviced rendered by this applicant?

2). Whether the applicant is entitled to claim Input Tax Credit as detailed above?

M/S EVM Motors & vehicles India Pvt Ltd. Q. 1(a): Whether the service rendered by the applicant falls under the Chapter 99, Heading 9964 and Service Code 996415?

Ans: Yes. The services rendered by the applicant are appropriately classifiable under Heading -9964-996415-Local water transport services of passengers.

Q. 1(b). Whether the rare provided in Notification No. 11/2017_CT (Rate) dated. 28. 06. 2017. and N. No. 8/2017 -IGST (Rate) dated. 28. 06. 2017 under heading 9964 and description in point (vii) having a GST rate of 18% is applicable for the serviced rendered by this applicant?

Ans: Yes. The services rendered by the applicant are liable to GST @18% (9% CGST+ 9% SGST) as per entry No. 8(vii) of Notification No. 11/2017 -CT (Rate) dt. 28. 6. 2017 and N. No. 8/2017 -IGST (Rate) dated. 28. 06. 2017

Q. 2: Whether the applicant is entitled to claim Input Tax Credit as detailed above? Ans: The applicant is entitled to Input Tax Credit subject to the conditions pescribed in Section 16 of the CGSt Act, 2017.

8 Shri. K. Swamina-than, M/s. Banana Chips & Halwa merchant, Pallakkd, Kerala. KER/105/2021 Dated 25/05/2021 Advance Ruling seeking for (i). Whether jackfruit chips, banana Chips (made out of both raw as well as ripe banana), banana chips (masala) sold without brand name are classifiable as NAMKEENS and are coverd by HSN Cde 2106. 90. 99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification No. 1/2017? (ii). Whether the commodities Shankari varatty and Halwa sold without brand name is classifiable as sweet meats and covered by HSN code 2016. 90. 99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification No. 1/2017?

(iii). Whether roased and salted/ salted/ roasted preparations such as if ground nuts , cashew nuts and other seeds are NAMKEENS and when sold without a brand name can they be classifiable under HSN Code 2106. 90. 99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification No. 1/2017?

(iv). Whether salted and masala chips of Potato and Tapioca are classifiable as Namkeens and when sold without a branded name, can they be classified under HSN 2106. 90. 99 and taxed under Entry 101A of Schedule-1 of Cenrtral Tax (Rate) Notification No. 1 of 2017?

Shri, K. Swami-nathan, M/S Banana chips & Halwa merchant Q. 1: Whether jackfruit chips, banana Chips (made out of both raw as well as ripe banana), banana chips (masala) sold without brand name are classifiable as NAMKEENS and are coverd by HSN Cde 2106. 90. 99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification No. 1/2017?

Ans: The Jackfruit Chips and Banana Chips are classified under Customs Tariff Heading 2008. 19. 40 and liable to GST @12% (6% CGST + 6% SGST) as per Entry at Sl. No. 40 of Schedule II of Notification No. 01/2017-CT (Rate) dt. 28. 06. 2017.

Q. 2: Whether the commodities Shankari varatty and Halwa sold without brand name is classifiable as sweet meats and covered by HSN code 2016. 90. 99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification N0. 1/2017?

Ans: Sharkara Varatty is classifiable under Customs Tariff Heading 2008. 19. 40 and is liable to GST @12% (@6% CGST+ @6% SGST) as per Entry at Sl. No. 40 of Schedule II of Notification No. 01/2017- CT (Rate) dt. 28. 06. 2017. Halwa is appropriately classifiable under Customs Tariff Heading 2106 90 99 and is liable to GST @5% (2. 5% CGST+ 2. 5% SGST) as per Sl. No. 101 of Schedule 1 of N. NO. 01/2017-CT (Rate) dt. 28. 06. 2017.

Q. 3: Whether roased and salted/salted/ roasted preparations such as if ground nuts , cashew nuts and other seeds are NAMKEENS and when sold without a brand name can they be classifiable under HSN Code 2106. 90. 99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification NO. 1/2017?

Ans: Npo. Roasted /salted/roasted and salted Cashew nuts are classifiable under Cuustoms Tariff Heading 2008. 19. 10 and roasted /salted/soasted andsalted Ground nuts and other nuts ae classifiable under Customs Tariff Heading 2008. 19. 20 and is liable to GST @12% ( 6% CGST+ 6% SGST) as per Entry at Sl No. 40 of Schedule II of Notification No. 01/2017-CT (Rate) dt. 28. 06. 2017.

Q. 4: Whether salted and masala chips of Potato and Tapioca are classifiable as Namkeens and when sold without a branded name, can they be classified under HSN 2106. 90. 99 and taxed under Entry 101A of Schedule-1 of Notification No. 01/2017-CT (Rate) dt. 28. 06. 2017?

Ans: No. The salted and masala chips of Pototo and Tapioca are classifiable under Customs Tariff Heading 2008. 19. 40 and is liable to GST @12% (6% CGST+ 6% SGST) as per entry at Sl. NO. 40 of Schedule II of N. No. 1 of 2017.

9 M/s. Neofen Food and Animal security India Pvt Ltd, Poonithura, Cochin. KER/106/2021 Dated 25/05/2021 Advance Riling sought for “Whether Entry No. 80 in Schedule II to the Notification No. 1/017-IGST Tax (Rate) dt. 28. 06. 2017 ( as amended ) is applicable for import as well as supply of “Laboratory reagents for rapid testing of food safety parameters “, attracting a levy of IGST Tax @12% or Entry No. 453 of Schedule III, attracting a levy of IGST Tax @18% ? M/S Neogen food and Animal security India Pvt Ltd. Q: Whether Entry No. 80 in Schedule II to the Notification No. 1/017-IGST Tax (Rate) dt. 28. 06. 2017 ( as amended ) is applicable for import as well as supply of “Laboratory reagents for rapid testing of food safety parameters “, attracting a levy of IGST Tax @12% or Entry No. 453 of Schedule III, attracting a levy of IGST Tax @18% ?

Ans: The laboratory reagents for rapid testing of foods safety parameters supplied by the applicant is appropriately classifiable under Customs Tariff Heading 3822 00 90 and is liable to [email protected]% as per Entry at Sl. No. 80 of Schedule II of Notification No. 1/017-IGST Tax (Rate) dt. 28. 06. 2017

10 M/s. CC FABS, Thrissur. KER/107/2021 Dated 25/05/2021 Advance Ruling sought for

(i). Whether the activity of tanker body building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of services?

(ii). If it is supply of goods, what is the applicable rate of GST?

(iii). If it is supply of services, what is the applicable rate of GST?

(iv). What will be the service coe (Tariff) for above stated activity of tanker body building caried our on chassis of motor vehicle owned by customer?

M/S CC FABS Q. 1: Whether the activity of tanker body building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of services?

Ans: The activity of tanker body building on the chassis supplied by the customer is a supply of service.

Q. 2: If it is supply of goods, what is the applicable rate of GST?

Ans: Not relevant in view of the answer ro Q. 1 above.

Q. 3: If it is supply of services, what is the applicable rate of GST?

Ans: The activity is liable to GST @18% (9% CGST + 9% SGST ) as per entry at Sl. No. 26 (iv)-9988″ Manufacturing services on physicial inputs (goods) owned by others – Manufacturing services on physicial inputs (goods) owned by others, otherthan (i), (ia), (ib) (ic), (id), (ii)(iia) and (iii) above of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017..

Q. 4: What will be the service coe (Tariff) for above stated activity of tanker body building caried our on chassis of motor vehicle owned by customer?

Ans: The activity of tanker body building on the chassis owned by the customer is classifable under Service Accounting Code 998881.

11 M/s. ST. THOMAS Hospital, Kottayam. Kerala. KER/108/2021 Dated 26/05/2021 Advance Ruling Application sought for (i). Whether the medicines, surgical items, implants, stents and other consumbles used in the course of providing health care services to impatiens admitted to the hospital for diagnosis , or medical treatment or procedures would be considered as “Composite Supply” of health care services under GST and consequently, can exemption under N. No. 12/2017 read with Sec. 8(a) of GST be claimed? (ii). Whether the supply of food to all the inpatients would be considered as “Composite Supply” of health care services under GST and consequently, can exemption under N. No. 12/2017 read with Sec. 8(a) of GST be claimed? (iii). Whether , for the availment of ITC on common purchase of medicines and surgical items which are ultimately supplied on actual basis to inpatients and outpatiens, the following formula is correct. GST paid on such common purchase of medicines in the month of April x Turnover of Taxable outpatient medicine supply in the month of April / Total of tuneover of outpatients medicine supply + turnover of inpatient medicine supply for the monthg of April. M/S ST. THOMAS HOSPITAL Q. 1: Whether the medicines, surgical items, implants, stents and other consumbles used in the course of providing health care services to inpatiens admitted to the hospital for diagnosis , or medical treatment or procedures would be considered as “Composite Supply” of health care services under GST and consequently, can exemption under N. No. 12/2017 read with Sec. 8(a) of GST be claimed?

Ans: The supply of medicines, surgical items, implants, stents and other consumbles to inpatients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply where the principal supply is health care services falling under SAC 999311 which is exempted as per entry at Sl. No. 74 of N. No. 12/2017-CT (Rate) dt. 28. 6. 2017.

Q. 2: Whether the supply of food to all the inpatients would be considered as “Composite Supply” of health care services under GST and consequently, can exemption under N. No. 12/2017 read with Sec. 8(a) of GST be claimed?

Ans: The supply of food to inpatients admitted to the hospital for diagnosis , or medical treatment or procedures is a component of the composite supply where the principal supply is healthcare services falling under SAC 999311 which is exempted as per entry at SL No. 74 of N. No. 12/2017-CT(R) dt. 28. 06. 2017.

Q. 3: Whether , for the availment of ITC on common purchase of medicines and surgical items which are ultimately supplied on actual basis to inpatients and outpatiens, the following formula is correct. GST paid on such common purchase of medicines in the month of April x Turnover of Taxable outpatient medicine supply in the month of April / Total of tuneover of outpatients medicine supply + turnover of inpatient medicine supply for the monthg of April?

Ans: Whether, for the availament of ITC on common purchase of medicines and surgical items which are ultimately supplied on actual basis to inpatients and out patiens, the following formula is correct: GST paid on such common purchase of medicines in the month of April X Turnover of taxable outpatient medicine supply in the month of April / Total turnover of outpatient medicccines supply + turnover of inpatient medicine supply for the month of April. The eligibility of credit of tax paid on the inputs and input servics used for taxable as well as exempted supplies are governed by the provisions of Sec. 17(2) of the CGST Act, 2017 and Rule 42 of the CGST Rules, 2017. The eligible input tax credit shall be calculated as per teh formula prescribed in Rule 42 of the CGST Rules, 2017.

12 M/s. United Rubber Industries, Kottayam. KER/109/2021 Dated 26/05/2021 Advance Ruling sought for “Whether Mats, Mattings and Floor Covering of Coir, if backed by PVC Rubber, Latex, etc. , would fall under Tariff Heading 5702, 5703 & 5705 at Sl. No. 219 of Schedule-Iof Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017., within the 5% tax net, depending upon the respective manufacturing process of its exposed surface? M/s United Rubber Industries Q: Whether Mats, Mattings and Floor Covering of Coir, if backed by PVC Rubber, Latex, etc. , would fall under Tariff Heading 5702, 5703 &5705 at Sl. No. 219 of Schedule-Iof Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017., within the 5% tax net, depending upon the respective manufacturing process of its exposed surface? Ans: “Mats, Mattings and Floor Covering of Coir “baced by PVC Rubber, Latex, etc. , are appropriately classifiable fall under Tariff Headings 5703 90 90 of Fitst Schedule of the Customs Tariff Act, 1975 and attract GST @12% (6% CGST + 6% SGST) as per entry at Sl. No. 144 of Schedule II of N. NO. 01/2017 -CT(R) dt. 28. 06. 2017.
13 M/s. Alleppy Fibretuft PVT LTD, Alappuzha, Kerala. KER/110/2021 Dated 26/05/2021 Advance Ruling sought for (i). N. No. 34/2017- Whether or not item number (A) (xiii) in Schedule -1-2. 5% (which reads as in Sl. NO. 219, incoloum (2), for the figure, “5705” , the figures “5702, 5703, 5705” shall be substituted), referred to in N. NO. 34/2017-CT (Rate) dt. 13. 10. 2017 is meant to cover PVC Tufted coir Mats and Matting?

(ii). Whether or not PVC Tufted Coir Mats and Matting attract low band of tax rates as per the recommen-dations of teh Fitment Committee and approved of the GST Council?

(iii). Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 57039020-Carpets and floor covering of coir (inserted vide Sl. No. 9(iii) of N. No. 209 of Schedule-I attracting 5% ?

(iv). Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 5703. 90. 90-Of other textile material- Other corresponding to entry in Sl. No. 144 of Schedule II attracting 12% GST?

(v). Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 5705. 00. 49 /5705. 00. 90- Carpets, crpeting, rugs, mats and mattering-Other corresponding to entry in SL. No. 219 of Schedule-1?

M/s. Alleppy Fibretuft PVT LTD Q. 1: N. No. 34/2017-Whether or not item number (A) (xiii) in Schedule -1-2. 5% (which reads as in Sl. NO. 219, incoloum(2), for the figure, “5705” , the figures “5702, 5703, 5705” shall be substituted), referred to in N. NO . 34/ 2017-CT (Rate) dt. 13. 10. 2017 is meant to cover PVC Tufted coir Mats and Matting?

Ans: No. Sl. NO. 219 of Schedule-I of N. NO. 01/2017. CT-(R) dt. 28. 06, . 2017 as amended by N. No. 34/2017 CT (Rate) dt. 13. 10. 2017 does not cover PVC Tufted Coir mats and matting.

Q. 2: Whether or not PVC Tufted Coir Mats and Matting attract low band of tax rates as per the recommendations of teh Fitment Committee and approved of the GST Council?

Ans: PVC Tufted Coir Mats and Matteing do not attract low band of tax rate.

Q. 3: Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 57039020-Carpets and floor covering of coir (inserted vide Sl. No. 9(iii) of N. No. 209 of Schedule-I attracting 5% ?

Ans: No.

Q. 4: Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 5703. 90. 90-Of other textile material- Other corresponding to entry in Sl. No. 144 of Schedule II attracting 12% GST?

Ans: Yes, PVC tufted Coir mats and matting are appropriatly classifiable under Customs Tariff Item 5703. 90. 90 and attract GST @12% (6% CGST+ 6% SGST) as per Entry at Sl. No. 144 of Schedule II of N. No. 01/2017-CT(R) dt. 28. 06. 2017.

Q. 5: Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 5705. 00. 49 /5705 00. 90- Carpets, crpeting, rugs, mats and mattering- Other corresponding to entry in SL. No. 219 of Schedule-1?

Ans: NO.

14 M/s. CIGMA MEDICAL CODING PVT LTD, Ernakulam. KER/111/2021 Dated 26/05/2021 Advance Ruling sought for1). “Whether the payment made to Amercian 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 same, when the applicant is collecting teh actual examination fee and remitting that amount to AAPC as such without taking any service charges either from student or from AAPC? 2). Whether the payment made to AAPC as examination fee on behalf of outside stidents as pure agent is service under GST and is ther any tax liability for the same, when the applicant is collecting teh actual examination fee and remitting that amount to AAPC as such without taking any service charges either from student or from AAPC? 3). Whether the applicant may follow the essence of the Karnataka Advace Ruling in M/s. Arivu Educational Consultants Pvt Ltd. , ( Advance Ruling Order NO. KAR-ADRG-116/2019 that such payment of exemination fee is not a service chargeable to tax under GST Laws? M/S CIGMA MEDICAL CODING PVT LTD. Q. 1: Whether the payment made to Amercian 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 same, when the applicant is collecting teh actual examination fee and remitting that amount to AAPC as such without taking any service charges either from student or from AAPC?

Ans: The collection and payment of examination fee to AAPC by the applicant on behalf of the students who are enrolled for training with the applicant is not liable to GST subject to fulfilment of the conditions stipulated under Rule 33 of CGST Rules, 2017.

Q. 2: Whether the payment made to AAPC as examination fee on behalf of outside stidents as pure agent is service under GST and is ther any tax liability for the same, when the applicant is collecting teh actual examination fee and remitting that amount to AAPC as such without taking any service charges either from student or from AAPC? `

Ans: he collection and payment of examination fee to AAPC by the applicant on behalf of outside students (who are not enrolled for training with the applicant ) without collecting any service charge either from students or AAPC is not liable to GST for the reasons as detailed in Para7. 7 above.

Q. 3: Whether the applicant may follow the essence of the Karnataka Advace Ruling in M/s. Arivu Educational Consultants Pvt Ltd. , ( Advance Ruling Order NO. KAR-ADRG-116/2019 that such payment of exemination fee is not a service chargeable to tax under GST Laws?

Ans: This authority has no jurisdiction to issue ruling on the question for the reasons as stated in Para 7. 8 above.

15 M/s. N. V. Chips , Sri NM Thual-seedharan KER/114/2021 Dated 26/05/2021 Advace Ruling sought for (i). Whether Jackfruit Chips sold without BRAND NAME are classifcable as NAMKEENS and are covered by HSN code 2106. 90. 99 and taxable under Entry 101A of Schedule of CentralTax (Rate) Notification No. 1/2017? 2). Whether the classification of Jackfruit Chips by my supplier under HSN code 1903 is correct? 3). 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 No . 1/2017? 4). Whether sakted and masala chips of Potato and Tapioca are classified as 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 No. 1 of 2017? M/S NV Chips Shri, NM THUALSEE-DHARAN Q. 1: Whether Jackfruit Chips sold without BRAND NAME are classifcable as NAMKEENS and are covered by HSN code 2106. 90. 99 and taxable under Entry 101A of Schedule of CentralTax (Rate) Notification No. 1/2017?

Ans: No. The Jackfruit Chips are classifiable under Customs Tariff Heading 2008. 19. 40 and is liable to GST @12% (6% CGST+ 6% SGST)as per Entry at SL. No. 40 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated. 28. 06. 2017.

Q. 2: Whether the classification of Jackfruit Chips by my supplier under HSN code 1903 is correct?

Ans: NO.

Q. 3: 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 No . 1/2017?

Ans: No. Roasted/salted/salted and roasted Cashnew Nuts are classifiable under Customs Tariff Heading 2008. 19. 10 and roasted and salted/salted/roasted preparations such as of ground nuts and othernuts are classifiable under Customs Tariff Heading 2008. 19 . 20 and is liable to GST @12% (6% CGST+ 6% SGST) as per Entry at Sl. NO. 40 of Schedule II of N. NO. 01/2017 -CT (Rate) dt. 28. 06. 2017.

Q. 4: Whether sakted and masala chips of Potato and Tapioca are classified as 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 No. 1 of 2017?

Ans: No. The salted and masala chips of Potato and Tapioca are classified under Customs Tariff Heading 2008. 19. 40 and is liable to GST @12% (6% CGST + 6% SGST) as per Entry at Sl. No. 40 40 of Schedule II of N. NO. 01/2017 -CT (Rate) dt. 28. 06. 2017.

16 M/s. Victoria, Palakkad, Kerala. KER/116/2021 Dated 28/05/2021 Advance Ruling sought for (i). Whether the new tax rate of 7. 5% (effective rate of 5% after excluding land portion) with no ITC. Is applicable to the aa unbooked units in the said VRINDHAVAN project? 2). Whether the answer given for the first question to VRINDHAVAN project is also applicable to the other similar projects in similar situation? M/S VICTORIA REALTORS Q. 1: Whether the new tax rate of 7. 5% (effective rate of 5% after excluding land portion) with no ITC. Is applicable to the aa unbooked units in the said VRINDHAVAN project?

Ans: No. Since the applicant has exercised option for paying tax at the rate as specified in Item (if) of Sl. No. 3 of Notification No. 11/2017-CT (Rate), Dated 28. 06. 2017 in respect of the ongoing project “VRINDHAVAN ” , the old rate of tax @18% (9% CGST+ 9% SGST) with input tax credit is applicable for all the apartments/villas computerised in the project “VRINDHAVAN”.

Q. 2: Whether the answer given for the first question to VRINDHAVAN project is also applicable to the other similar projects in similar situation?

Ans: The anser to Question No. 1 above is applicable to the other similar project of the application in similar situations.

17 M/s. Dharmic Living Pvt Ltd, Thrissur, Kerala. KER117/2021 Dated 28/05/2021 Advance Ruling sough for (i). ” Whether the arte of GST applicable with effect form 01. 04. 2019 on DLPL on promotion of villa projects for the villa buyers is 1. 5% /7. 5% (effective tax rate 1% /5% ) without benefit of Input Tax Credit? 2). Whether the GTS tax rate of 1. 5% /7. 5% is applicable on DLPL in their redeveloped projects undertaken after 01. 04. 2019 which were uncompleted and already started by developers before 31. 03. 2019? 3). How the taxable value of construction of villa is to be calculated by DLPL on the projects developed and promoted by DLPL on the arrangement of agreement with landlord, landlord selling the plots directly to various to various villa buyers identified by DLPL . Whether out of the total value of the villa including land value, 2/3rd oof the total value shall be taken for payment of GST @1. 5% /7. 5% (effective rate of 1% /5% on the total value of villa)? 4). We believe that GST will not be applicable when DLPL buy land and after development , sell the developed plots to various customers . Is it correct? M/S DHARMIC LIVING PVT LTD. Q1: Whether the arte of GST applicable with effect from 01. 04. 2019 on DLPL on promotion of villa projects for the villa buyers is 1. 5% /7. 5% (effective tax rate 1% /5% ) without benefit of Input Tax Credit?

Ans: The applicant is liable to pay GST @1. 5% (0. 75% -CGST+ 0. 75% -SGST) in respect of the services of construction of affordable residential apartments as per entry at Item (i) and at the rate of 7. 5% (3. 5% -CGST+ 3. 5% SGST) in respect of teh services of construction of residential apartments other than affordable residential apartments as per enttry at Item No. 3. of Notification No. 11/2017-Central Tax (Rate) dt. 28. 06. 2017 subject to the conditions prescribed under the respective entries in the villa projects.

Q. 2: Whether the GTS tax rate of 1. 5% /7. 5% is applicable on DLPL in their redeveloped projects undertaken after 01. 04. 2019 which were uncompleted and already started by developers before 31. 03. 2019?

Ans: The applicant is liable to pay GST at teh rate of 1. 5% (0. 75% -CGST+ 0. 75% -SGST) in respect of the services of construction of affordable residential apartments as per entry at Item (i) and at the rate of 7. 5% (3. 5% -CGST+ 3. 5% SGST) in respect of the services of construction of residential apartments other than affordable residential apartments as per entry at Item No. (ia) of Sl. No. 3. of Notification No. 11/2017-Central Tax (Rate) dt. 28. 06. 2017 subject to the conditions prescribed under the respective entries in the redevelope projects undertaken by them after 01. 04. 2019 as stated above. Q. 3: How the taxable value of construction of villa is to be calculated by DLPL on the projects developed and promoted by DLPL on the arrangement of agreement with landlord, landlord selling the plots directly to various to various villa buyers identified by DLPL . Whether out of the total value of the villa including land value, 2/3rd oof the total value shall be taken for payment of GST @1. 5% /7. 5% (effective rate of 1% /5% on the total value of villa)? Ans: The taxable value of the construction services supplied by the applicant shall be governed by the provisions of Para 2 of Notification No. 11/2017-Central Tax (Rate) dated. 29. 03. 2019 and accordingly the applicant is eligible to avail deduction of one-third of the ttal amount charged for the supply in arriving at the taxable value of the supply.

18 M/s. Malankara Orthodox Syrian Church Medical mission Pvt Ltd, KER118/2021 Dated 30/05/2021 Advance Ruling sought for “Whether GST is leviable on the value f supply of medicine, implants and other supplies issued to our patients during the course of treatment? M/S Malankara Orthodox Syrian church Medical mission Pvt Ltd. Q. 1: Whether GST is leviable on the value f supply of medicine, implants and other supplies issued to our patients during the course of treatment? Ans. 1. 1: In this case where a package is offered to patient which covers the treatment , required medicines, required supplies etc for a consolidated amount. This amount was prefixed by the hospital with respect to treatment of a particular disease or surgery and charged to patient irrespective of the type and quantity of medicine, supplies etc. , issued to patients.

Q. 1. 2: In the case of where a package is offered to patient which covers the treatment for a consolidated amount and this amount is prefixed by the Hospital with respect to treatment of a particular disease or surgery. But the supply of medicine and certain other supplies like implants are not included in this package and will be billed extra, according to the type, brand (when choice available to patient) and quantity of items issued to the patient?

Ans. 1. 2: The healthcare services supplied by the applicant as per the package is exempted as per entry at Sl. No. 74 of N. No. 12/2017-CT (Rate) dt. 28. 06. 2017 and the supply of medicines, implants and other items that are not included in the package and which are separately billed shall attract GST at the rate applicable to such items as per teh GST Tariff Schedule.

Q. 1. 3: In the case where package is not applicable and the treatment , medicines, other supplies and other items are charged to patient separately at actual. In this case supply of medicine and other supplies are being charged separately according to the type , brand (when choice available to patient) and quaantity of items issued to the patient?

Ans: 1. 3: The supply of each of the individual goods and / or services shall be individually liable to GST at the rates as applicable on the basis of teh classification of such supplies.

Q. 1. 4: In the case where the percentage of value of medicines and other supplies represents major portion of the total expenditure billed to a patient.

Ans. 1. 4: The question is vague in nature for the reasons as stated above and hence could not be answered for want of sufficient information.

Q. 2: Who are not admitted but undergoing treatment as outpatient in the following situations: –

Ans. 2. 1: In the case of where the patients are not being admitted in hospital but the hospital is providing treatment to those patients at the hospital as an outpatient. Ex: – Dialysis, dressing, chemotherapy , minor surgeries, other treatments and procedures that require no admission and pre-admission services like causality.

Q. 2. 2: Issue of medicine and other supplies based on their Doctor’s prescription to patients for consumption at home and follow-up. In this case the hospital accepts any such medicines returned by the patient for cessation of the treatment or for replacement , as per the instructions of the treating doctor?

Ans. 2. 2: The supply of medicines and allied items by the pharmacy run by the hospital can only be treated as an individual supply of medicine and allied items and therefore is liable to GST at the rates applicable for each such item as per the GST Tariff Schedule. In teh case of medicines and allied items returned or replaced by the customers the applicant can adjust the GST paid on such medicines and allied items by issue of credit note as per provisions of Section 34 of the CGST Act with Rules 53 of the CGST Rules, 2017.

19 M/s. VKL Builders Inda Private Limited KER119/2020 Dated 30/05/2021 Application for advance ruling sought for (i). The rate of tax of services provided for the period from 01. 07. 2017 to 31. 03. 2019 on various types of residential apartments? ii). The value of serviceds and application of Para. 2 of Notification No. 11/2017 -CT (Rate) dated. 28th June, 2017 as amended? (iii). The rate of tax on services provided for the period after 01. 04. 2019 on various types of residential apartments in the light of the option exercised in Annexure-IV? M/S VKL Builders India Pvt Ltd. Q. 1. a: The rate of tax of services provided for the period from 01. 07. 2017 to 31. 03. 2019 on various types of residential apartments?

Ans. a): The services of construction of al the 12 different types of residential apartments as mentioned in the question in the project-Santhi Homes, Pothencode during the period from 01. 07. 2017 to 31. 03. 2019 is liable to GSTat the rate of 18% (9% CGST + 9% SGST) as per Item(i) of Sl. No. 3 of Notification No. 11/2017-Cemntral Tax(Rate) dt. 28. 6. 17.

Q. 1. b): What is the value of services , for services for the period 01. 07. 2017 omwards for which appropriation towards undivided share of land was already done in pre-GSt period: whether the one-third deduction as provided for in Para 2 of N. No. 11/2017 can again be taken where the value of undivided share already appropriated is lower than one-third of the total amount receivable for project including land value?

Ans. 1. b): The provisions of Para 2 of Notification No. 11/2017-CT (Rate) dt. 28. 6. 2017 will apply for determining the taxable value of the services rendered for the period 01. 07. 2017 and accordingly one-third of the total amount charged for the supply shall be deemed to be the value of land or undivided share of land involved in the supply?

Q. 1. c): What is applicable rat eof tax for the priod after 01. 04. 2019 where option was already exercised in the following categories of flats and eligibility for 1/3rd deduction as per Para 2 to the extent cnsideration for undivided share of land is also included?

Ans. 1. c: The services of construction of all the 12 categories of residential apartments as mentioned in the question in the project-Shanti Homes, Pothen code is liable to GST for the period from 01. 04. 2019 onwards at the rate of 18% (9% CGST+ 9% SGST) as per item (if) of Sl. No. 03/2019-CT (Rate) dated. 29. 03. 2019. The provisions of paragraph 2 of the said notification shall apply for valuation of the services.

Q. 1. d: IN teh even of cancellation of residential flats byany customer , whether the relevant date for application of refund 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 filling GSTR-3B for the monh in which the tax on advances received were paid?

Ans. 1. d: The relevant date of filling of refund application in teh above situation is teh date of payment of tax as prescribed in clause (h) of Explanation 2 of Section 54 of the CGSt Act, 2017.

20 Shri. Aswath Manoharan KER120/2021 Dated 31/05/2021 Application for advance ruling sought for (i). What is the rate of tax and classification applicable to the supply of banana chips(without registration of branded name) under the CGST Act, 2017 and Kerala GST Act, 2017 which the applicant intends to manufacture and deal with?

(ii). What is the rate of tax and classification applicable to the supply of jackfruit chips (without registration of brand name) under the CGST Act, 2017 and Kerala GST Act, 2017 which the applicant intends to manufacture and deal with?

(iii). What is the rate of tax and classification applicable to the supply of tapioca chips (without registration of brand name) under the CGST Act, 2017 and Kerala GST Act, 2017 which the applicant intends to manufacture and deal with?

(iv). What is the rate of tax and classification applicable to the supply of jaggery coated banana chips that is sarkaraupperi, in Malayam (without registration of brand name) unde the CGST Act, 2017, and Kerala GST Act, 2017 which the applicant intends to manufacture and deal with?

Shri, Aswath Manoharan Q. 1: What is the rate of tax and classification applicable to the supply of banana chips(without registration of branded name) under the CGST Act, 2017 and Kerala GST Act, 2017 which the applicant intends to manufac- ture and deal with?

Ans: Banana Chips are classifiable under Customs Tariff Heading 2008. 19. 40 and is liable to GST at the rate of 12% (6% CGST+ 6% SGST) as per Entry at Sl. No. 40 of Schedule II of N. No. 01/2017-CT (Rate) dt. 28. 6. 2017.

Q. 2: What is the rate of tax and classification applicable to the supply of jackf ruit chips (without registration of brand name) under the CGST Act, 2017 and Kerala GST Act, 2017 which the applicant intends to manufacture and deal with? Ans: Jackfruit chips are classifiable under Customs Tariff Heading 2008. 19. 40 and is liable to GST at the rate of 12% (6% CGST+ 6% SGST) as per Entry at Sl. No. 40 of Schedule II of N. No. 01/2017-CT (Rate) dt. 28. 6. 2017.

Q. 3: What is the rate of tax and classification applicable to the supply of tapioca chips (without registration of brand name) under the CGST Act, 2017 and Kerala GST Act, 2017 which the applicant intends to manufacture and deal with? Ans: Tapioca Chips are classifiable under Customs Tariff Heading 2008. 19. 40 and is liable to GST at the rate of 12% (6% CGST+ 6% SGST) as per Entry at Sl. No. 40 of Schedule II of N. No. 01/2017-CT (Rate) dt. 28. 6. 2017.

Q. 4: What is the rate of tax and classification applicable to the supply of jaggery coated banana chips that is sarkara upperi, in Malayam (without registration of brand name) under the CGST Act, 2017, and Kerala GST Act, 2017 which the applicant intends to manufacture and deal with?

Ans: Jaggery Coated Banana Chips (Sarkara upperi) classifiable under Customs Tariff Heading 2008. 19. 40 and is liable to GST at the rate of 12% (6% CGST+ 6% SGST) as per Entry at Sl. No. 40 of Schedule II of N. No. 01/ 2017-CT (Rate) dt. 28. 6. 2017.

DISCLAIMER: Based on available data on the official site, information has been compiled. Before taking any decision on an issue, please verify the official Ruling. Some Rulings may be in further appeal process or might have been challenged in Honourable High Court. Readers are advised to ascertain the same’.

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3 Comments

  1. B.S.SEETHAPATHI RAO says:

    Dear Sir, Good Morning. Thank you to refer my article of Advance Rulings of Kerala State. With regards to your question. I am not having Section wise bifurcation of AAR/AAAR. I have compiled state wise rulings only all over India. Within short period you will get such state wise rulings by E-Book.

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