Kerala AAR Clarifies GST on Government Stationery Dept Operations & Supplies

In re Stationery Department, Government of Kerala (GST AAR Kerala) The GST Authority for Advance Rulings (AAR) in Kerala has provided a comprehensive ruling on the Goods and Services Tax (GST) implications for the Stationery Department, Government of Kerala. The department, a registered taxpayer, sought clarity on various transactions ranging from supplying stationery to other government entities to levying penalties and disposing of scrap. The AAR’s decision distinguishes between activities considered “supply” under GST law and those that are not, impacting ITC eligibility a...