No GST on fees paid to State government for change of land description
The AAR, Kerala, in the matter of Manappuram Finance Limited [Advance Ruling No. KER/13/2023 dated April 03, 2023] ruled that…
Tag: AAR Kerala
Book adjustment a valid method of consideration under GST
The AAR, Kerala, in the matter of Paragon Polymer Products Private Limited ruled that ITC is admissible for goods purchased from outsourced vendors when the consideration is settled through book adjustment, subject to the conditions outlined in Sections 16, 17 and 18 of the CGST Act, 2017.
Services provided by university to affiliate colleges and students is exempt from GST
The AAR, Kerala, in the matter of University of Calicut [Advance Ruling No. KER/17/2023 dated May 25, 2023] ruled that…
GST leviable on training/coaching services, as it does not come under the definition of ‘educational institution’ to claim GST exemption
The AAR, Kerala in the matter of M/s Tutor Comp Info Tech Private Limited [Advance Ruling No. KER/ 143/2021dated July…
Online education firms not exempt from GST, clarifies Kerala AAR
Online tuition and training companies would attract the goods and services tax (GST), according to an order by the Kerala-based…