Category Archives: GST Judgments KERALA AAR

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 »

Unfilled Part B of Eway bill is not minor omission : HC

By | March 25, 2019

Issue : As seen from the detention notice, the petitioner carried an e-way bill, in which Part B remained unfilled. Held  I hold that Exts.P5 to P7 notices of detention do not suffer from any legal infirmity. . If the petitioner wants the interim custody of the goods, it may comply with the statutory mandate… Read More »

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 »