Stay updated
The Kerala AAR in the matter of Dynamic Techno Medicals Private Limited held that products issued for demonstration by Product Specialists for marketing purposes cannot be treated at par with “Physicians Samples – Not for Sale” under GST, and no reversal of Input Tax Credit (ITC) is warranted on such demo goods.
18% GST shall be levied on services of renting of vehicles without operator: AAR
The Kerala AAR, In the matter of Grand Centre Mall, [Advance Ruling dated May 19, 2025], held that Input Tax Credit (ITC) is available on the rooftop solar power plant installed at the mall, when it is used exclusively for the provision of taxable services, as it qualifies both as ‘plant and machinery’ and ‘capital goods’.
The AAR, Kerala in the case of M/s. P Achuthan Nair & Company where amount paid as differential dealer margin is in nature of a consideration received for agreeing an obligation to refrain from an act. Therefore, it squarely falls under clause (e) of SI No. 5 of Schedule and hence taxable to GST. Further, differential dealer margin is taxable under Heading No. 9997 at 18%.
The Kerala AAR, in the case of Sai Service (P.) Ltd., held that where demo cars are crucial for sales promotion, since, prospective customers prefer to test drive cars before they make a decision, therefore, demo cars are put to use for furtherance of business as envisaged under Section 16 of the CGST Act. Hence, the Assessee is entitled to avail ITC on inward supply of motor vehicles which are used for demonstration purpose.
The concessionaire agreement between the AAI and Adani Thiruvananthapuram International Airport Ltd is not a “transfer of business”, but supply of services and hence, is liable to GST, the Kerala-bench of the GST Authority for Advance Ruling (AAR) said.
AAR observed that items such as Kerala Chicken Curry, Chettinadu Chicken Curry, Chicken Biryani, Mutton Curry, Mutton Roast, Beef Fry, Beef Roast, etc. constitutes ‘ready to eat packaged food’ more specifically than ‘prepared or preserved meat.’
The AAR, Kerala, in S. Radhakrishnan, M/s. Bright Metal Works ruled that the assessee is eligible to avail ITC of tax paid on inputs, input services and parts of fishing or floating vessels classifying under CTH 8902 are taxable at the rate of 5% GST and further ruled that the replacement of parts without consideration during the warranty period is not liable to GST.
The AAR, Kerala, in the matter of M/s Choice Foundation [Advance Ruling No. KER/10/2023 dated March 10, 2023] ruled that…
The AAR, Kerala, in the matter of M/s Best Money Gold Jewellery Ltd. [Advance Ruling No. KER/06/2023 dated March 02,…