KERALA ADVANCE RULINGS

1.

Sri. N.C.Varghese,Thrissur v/s Senthil Nathan S, IRS Joint Commissioner, N. Thulaseedharan Pillai, Joint Commissioner (General),

Order dt.26/03/2018

Issue:- Clarification of rate of tax & HSN code of standing rubber trees

Crux:- Rubber woods attract 18%  GST under the HSN 4403.

Source:- http://keralataxes.gov.in/wp-content/uploads/2018/04/C3.3270.18_Rubber_wood.pdf

 

2.

M/s Synthite Industries Ltd.,Ekm v/s Senthil Nathan S, IRS Joint Commissioner, N. Thulaseedharan Pillai, Joint Commissioner (General)

Order dt. 26/03/2018

Issue:- Whether GST is payable on:

1.Goods procured from China and directly supplied to USA without entering India.

2.Sale of goods to their customers from warehouse situated outside India, without bringing into India.

Crux:- The goods are not liable to IGST as  they are neither  imported into India and nor  exported from India.

Source:- http://keralataxes.gov.in/wp-content/uploads/2018/04/C3.2275.18_HighSeaSales.pdf

 

3.

M/s Caltech Polymers Pvt. Ltd. v/s Senthil Nathan S, IRS Joint Commissioner, N. Thulaseedharan Pillai,JointCommissioner (General),

Order dt. 26/03/2018

Issue:- Whether reimbursement of food expenses from employees, for the canteen services provided by company  taxable under GST Act.

Crux:- GST levied on the recovery of food expenses from the employees for the canteen Services.

Source:- http://keralataxes.gov.in/wp-content/uploads/2018/04/C3.531.18_Canteen_Services.pdf

 

4.

 

M/s J.J. Fabrics, Ernakulam v/s Senthil Nathan S, IRS Joint Commissioner,N. Thulaseedharan Pillai, Joint Commissioner (General),

Order dt. 29/05/2018

Issue:- Clarification on rate of tax on Carry bags made of poly propylene non-woven fabrics

Crux:- Carry bags made of poly propylene,non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST- 2.5%].

Source:- http://keralataxes.gov.in/wp-content/uploads/2018/04/jj-fabrics.pdf

 

5.

 

Sri. Dharsak.V.P.Saraswathi Metal Industries, Alappuzha v/s Senthil Nathan S, IRS Join Commissioner,N.Thulaseedharan Pillai, Joint Commissioner (General),

Order dt. 29/05/2018

Issue:- Clarification on rate of tax on Marine, Propeller, Rudder set, Stern tube set, Propeller shaft for couplings used as a part of  fishing /floating vessels.

Crux:- Commodities such as Marine Propellers, Rudder set, Stern tube set, Propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017 and  taxable @ 5% [SGST - 2.5%, CGST -2.5%]

Source:-http://keralataxes.gov.in/wp-content/uploads/2018/04/saraswathi-metal-industries.pdf

 

6.

Shri. Gopal Gireesh, Veena Chemicals, v/s Senthil Nathan S, IRS Joint Commissioner,N.Thulaseedharan Pillai, Joint Commissioner (General),

Order dt. 29/05/2018

Issue:- Clarification on rate of tax on commodities relating  to implants for handicapped patients in the nature of joint replacement

Crux:- The implants for joint replacements falling under HSN Code 90213100 are covered under Serial No. E(9) of List 3 of entry 257 of Schedule I of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 attracting GST @ 5%.

Source:- http://keralataxes.gov.in/wp-content/uploads/2018/04/veena-chemicals.pdf