Category Archives: GST Judgments KERALA AAR

12% GST on turnkey project of civil structure provided to Central Govt. as it is Works Contract : AAR

By | May 16, 2019

The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project will fall under definition of works contract under section 2 (119). The service provided to the Central Government by way of construction, erection, commissioning, installation, completion, fitting out, of a civil structure or any other original works meant predominantly… Read More »

Manufacturing services on physical inputs owned by principal is Job work : AAR

By | May 16, 2019

Manufacturing services on physical inputs owned by principal is treated as service by way of job work and is covered under Heading No. 9988 and, thus, activity of job work carried out on materials supplied by principal falling under HSN 5702 & 5703 are taxable at rate of 2.5 per cent CGST and 2.5 per… Read More »

No GST on Diagnostic services by clinical establishment being health care services : AAR

By | May 16, 2019

 A clinical establishment engaged purely in diagnostic services such as clinical biochemistry, micro biology, chemotology, clinical pathology, radiology, ECG, radiometry, pulmonary function test etc. comes under purview of Clinical Establishment Act and are rendering services through qualified laboratory technicians, paramedical technicians, doctors and radiologist. As per SRO. No. 371/2017 vide SL. No. 74 (Notification No.… Read More »

No GST on Centage Charges / Consultancy Charges for Pure Services to State Govt : AAR

By | May 16, 2019

Applicant has been selected as Construction Agency / Project Management Consultant / Special Purpose vehicle for preparation of DPR, tendering of work, executing agreement with contractor, supervision of construction, recording measurements in M-Book, preparation of bill etc. for which they are eligible to a centage charge / consultancy charge calculated on estimated value / value… Read More »

Tour packages with separate invoices attracts GST at their applicable rates separately : AAR

By | April 2, 2019

Issue : Tax liability under GST for 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 ? Held :In case where a supply involves supply of both goods and services and value of such goods and… Read More »

Skill Development of Rural Artists is pure service, Exempt from GST : AAR

By | April 2, 2019

Execution of ‘Livelihood for Artists and Local Art Hubs’ to empower skills of rural artists and artisans, as an administrative agency being a pure service, comes under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 and is exempt from GST Note : As per Sr No 3 of of Notification No. 12/2017-Central… Read More »

Mixing of rubber with other materials supplied by principal, is job work services, taxable at 5% : AAR

By | April 2, 2019

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 work services applied on such goods are squarely come under SI.No.26(i)(b) of Notification 11/2017 (Central Tax (Rate)) and SRO.No. 370/2017and taxable… Read More »

No ITC on free supply of electric items to flood affected Kerala under CSR expense : AAR

By | April 2, 2019

No ITC on free supply of electric items to flood affected people of Kerala under CSR expense : The applicant distributed electrical items like, switches, fan, cables etc. to flood affected people under CSR expenses on free basis without collecting any money. For these transactions input tax credit will not be available as per section17(5)(h)… Read More »

Rate of GST on Marine diesel engines, gear boxes for use in vessels : AAR Clarify

By | April 2, 2019

The marine diesel engine and gear boxes supplied for use in vessels 1 goods falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby taxable 5% GST as per Serial No.252 of Schedule-I of the Notification No.1/2017 Central Tax (Rate) dated 28.06,2017. If it is… Read More »

No Advance Ruling on place of supply of services : AAR

By | April 2, 2019

Held Section 13 of the IGST Act, 2017 lays down the principles for determining the place of supply of services where the location of supplier or location of recipient is outside India. The question essentially involves the determination of the ‘Place of Supply of the services supplied by the applicant which is beyond the jurisdiction… Read More »