Judgement

Kerala AAR rejected the applicant’s plea, holding that the advance ruling sought on the raised questions is not allowed under Section 97 of the CGST/KSGST Acts.

Advance Ruling Not Maintainable Under Section 97 Where No Supply Is Undertaken: AAR

Kerala AAR rejects ICCSL application after finding statutory admissibility conditions were not satisfied.

Kerala AAR Rejects Co-Operative Society GST Application as Non-Maintainable

AAR Refrains from Answering Key GST Mutuality Doctrine Issue

Kerala AAR rules temple auction rights taxable while exempting specific agricultural and religious activities.

GST: Kerala AAR Taxes Sabarimala Temple Auction and Exploitation Rights

The AAR ruled that used gunny bags sold by the company are taxable as reusable packing bags under HSN 6305 and not as scrap, attracting GST at 5% or 18% depending on their sale value.

Reusable Jute Bags Attract 5% or 18% GST Depending on Value, Rules Kerala AAR

Kerala AAR rules that treatment of psoriasis, dandruff, dermatitis, fungal infections and folliculitis qualifies as exempt healthcare services

Kerala AAR Rules Dermatological Treatments Exempt as Healthcare Services under GST

Kerala AAR holds that ITC on repairs, refurbishment, common business expenses and capital goods is admissible for second-hand vehicle dealers opting for margin scheme

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Advance Ruling Not Maintainable Under Section 97 Where No Supply Is Undertaken: AAR

AAR Refrains from Answering Key GST Mutuality Doctrine Issue

GST: Kerala AAR Taxes Sabarimala Temple Auction and Exploitation Rights

Reusable Jute Bags Attract 5% or 18% GST Depending on Value, Rules Kerala AAR

Kerala AAR Rules Dermatological Treatments Exempt as Healthcare Services under GST

AAR Allows ITC on Repairs, Refurbishment, Common Expenses and Capital Goods for Second-Hand Vehicle Dealers