Category Archives: GST Judgments KERALA AAR

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 »