Category Archives: GST Judgments KERALA AAR

GST Refund and GSTN Portal problems don’t come under purview of AAR

By | November 4, 2018

Request of applicant relating to refund of tax paid as he could not complete registration as Casual Taxable Person due to GSTN Portal problems is not a matter coming under scope of section 97 of GST Laws, hence not entertainable AUTHORITY FOR ADVANCE RULINGS, KERALA Sutapa Sutradhar, In re B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER ADVANCE RULING NO.… Read More »

Pay GST on Supply of food items to employees in Canteen for consideration : Kerala AAR

By | October 28, 2018

Supply of food items to the employees for consideration in the Canteen would come under the definition of supply and would be taxable under GST Appellate Authority of Advance Ruling : Kerala Caltech Polymers Pvt Ltd Order No CT/7726/2018-C3 Dated 25.09.2018 Download Judgement Click here Related post Other GST judgments Pay GST on Recovery of Food… Read More »

GST payable on Medicines supplied by hospital pharmacy to out-patient : AAR

By | October 15, 2018

Medicines supplied by hospital pharmacy to out-patients is taxable The Authority for Advance Ruling, Kerala ruled that for goods and services tax (GST) purposes, medicines and related items provided on an in-patient basis by a hospital through its pharmacy were provided as part of the composite supply of health care treatment and were not taxable.… Read More »

Input tax Credit available on Demo Car used by vehicle dealer : AAR

By | October 12, 2018

Input tax Credit available on Demo Car/ Test Drive car 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 Explanation by CA Satbir Singh AUTHORITY FOR ADVANCE RULINGS, KERALA A.M. Motors., In re… Read More »

Reverse ITC availed on Pro rata basis on sale of plot after completion : AAR

By | October 12, 2018

It is lawful to structure agreement by fixing land cost after absorbing development charges. Input Tax Credit availed in respect of GST paid on goods and/or services used/consumed for development of land, in respect of plots sold after issuance of Completion Certificate is liable to be reversed on pro rata basis AUTHORITY FOR ADVANCE RULINGS,… Read More »

Transfer of right to use of any goods for any purpose is liable for GST : AAR

By | October 12, 2018

The transfer of right to use of any goods for any purpose is liable to GST. Free medical instrument supplied with other goods to hospitals, for a specific period constitute composite supply liable to GST under Sr. No. 17(iii) – Heading 9973 as transfer of right to use of any goods for any purpose Placement… Read More »

No Transitional GST ITC on Computers used for providing output service : AAR

By | October 11, 2018

Transitional GST ITC on Computers 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. AUTHORITY FOR ADVANCE RULINGS KERALA Geojith Financial Services Ltd., In re B.G. KRISHNAN AND B.S.… Read More »

Separate GST registration limit for each co-owners of property : AAR

By | October 9, 2018

GST registration limit in case of Joint owners of property The small business exemption, provided under section 22 is eligible to the co-owners separately in the case of jointly owned property, where rent is collected together, but divided equally and transferred to the respective co-owner. Engaging a co-owner to collect and distribute rent among all… Read More »

5% GST on Joint Replacements implants :KERALA AAR

By | June 13, 2018

CGST Rates are 2.5% for Entry 257 of Schedule I of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017. Sl. No. Chapter/Heading/Sub -Heading/Tariff Item Description of goods (1) (2) (3) 257 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule List… Read More »

5% GST on Carry bags made of non-woven fabrics : KERALA AAR

By | June 12, 2018

AUTHORITY FOR ADVANCE RULINGS, KERALA JJ Fabrics, In re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ADVANCE RULING ORDER NO. CT/5492/18-C3 MAY  29, 2018 RULING 1. M/s. JJ Fabrics, Ernakulam, manufacturer of carry bags made of poly propylene non-woven fabrics, has preferred an application for Advance Ruling on the rate of tax of the same. 2. The applicant has… Read More »

5% GST on products used in fishing/floating vessels : KERALA AAR

By | June 11, 2018

AUTHORITY FOR ADVANCE RULINGS, KERALA Saraswathi Metal Industries, In re SENTHIL NATHAN AND N. THULASEEDHARAN PILLAI, MEMBER ADVANCE RULING ORDER NO. CT/5496/18-C3 MAY  29, 2018 RULING 1. Sri. Dharsak.V.P., Saraswathi Metal Industries, Alappuzha, manufacturer of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, has preferred an application for Advance Ruling on the rate… Read More »