Judgement

GST is not imposed on the amount recovered at subsidised rates from employees on the rolls and contract employees for giving food to them in the canteen.

No GST on Food Amount Recovered at Subsidised Rates from Employees as per Factories Act: AAR

No GST on potable water supplied via tankers by Hisham Transport, confirms AAR under Notification No. 2/2017 and Kerala GST rules

No GST on drinking water supplied to customers through tanker lorries: AAR

A detailed analysis of the Kerala AAR ruling on GST classification and tax rate for Rooter Trainer Cups used in rubber plant propagation by Oruma Plastics.

GST Rate of 18% Applicable on Agricultural Implement Used Exclusively for Propagation of Plants: AAR

Public Notice

GST not applicable on leave fees for medical staff; 18% GST applies on inspection fees collected from self-financing institutions, says AAR.

No GST on fees collected from Medical staff who wish to avail Leave without allowance: AAR 

No GST on Leave without allowance fees from Medical or Paramedical Staff: AAR

Kerala AAR rules that pure services like street light repair and maintenance provided to local authorities are exempt from GST.

GST Exemption Available to Pure Services of Repairs and Maintenance of Public Street Lighting to Local Authorities: AAR

GST Exemption Available to Pure Services of Repairs and Maintenance of Public street lighting to Local Authorities: AAR

Kerala AAR rules that GST applies to yoga course fees collected by third-party platforms unless they act as a pure agent under CGST Rules.

Explore Our Blogs

No GST on Food Amount Recovered at Subsidised Rates from Employees as per Factories Act: AAR

No GST on drinking water supplied to customers through tanker lorries: AAR

GST Rate of 18% Applicable on Agricultural Implement Used Exclusively for Propagation of Plants: AAR

No GST on Leave without allowance fees from Medical or Paramedical Staff: AAR

GST Exemption Available to Pure Services of Repairs and Maintenance of Public street lighting to Local Authorities: AAR

AAR: GST Applicable on Yoga Fees Collected by Marketing Companies