![Diagnostic Centres need not obtain GST Registration: AAR Kerala [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Diagnostic-Centres-Medivision-AAR-GST-Taxscan.jpg "Diagnostic Centres need not obtain GST Registration: AAR Kerala [Read Order]")
Diagnostic Centres need not obtain GST Registration: AAR Kerala [Read Order]
The Kerala State Authority for Advance Rulings (AAR) has ruled that the diagnostic centres, being part of health care services need not be registered...
![Medicines, Consumables, Implants provided by Hospitals to In-Patients exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Hospitals-GST-AAR-Taxscan.jpg "Medicines, Consumables, Implants provided by Hospitals to In-Patients exempted from GST: AAR [Read Order]")
![Quit Rent/ Lease Rent paid to Govt for Agricultural Purpose exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Lease-Rent.jpg "Quit Rent/ Lease Rent paid to Govt for Agricultural Purpose exempted from GST: AAR [Read Order]")
![18% GST applicable to Whole Wheat Malabar Parota: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/11/Malabar-Parota-Taxscan.jpg "18% GST applicable to Whole Wheat Malabar Parota: AAR [Read Order]")
![‘Ada’ Classifiable as ‘Vermicelli’, 5% GST Leviable: Kerala AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/AAR-Delhi-Taxscan.jpg "‘Ada’ Classifiable as ‘Vermicelli’, 5% GST Leviable: Kerala AAR [Read Order]")
12% GST Applicable to Supply of Works Contracts awarded by Government and Central University of Kerala [Read Order]
The Authority for Advance Ruling ( AAR ), Kerala has held that the supply of works contracts awarded by the Government and the Central University of Kerala would attract 12 per cent GST. The authority...
![12% GST Applicable to Supply of Works Contracts awarded by Government and Central University of Kerala [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Works-Contracts-GST-Taxscan.jpg "12% GST Applicable to Supply of Works Contracts awarded by Government and Central University of Kerala [Read Order]")
Co-Owner need not obtain GST Registration If his Individual Turnover does not exceed 20 Lakhs: AAR [Read Order]
The Authority for Advance Ruling (AAR), Kerala has ruled that the threshold limit for obtaining GST registration under section 22 of the Central Goods and Services Tax (CGST) Act is applicable to the...
![Co-Owner need not obtain GST Registration If his Individual Turnover does not exceed 20 Lakhs: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/GST-Registration-AAR-Taxscan.jpg "Co-Owner need not obtain GST Registration If his Individual Turnover does not exceed 20 Lakhs: AAR [Read Order]")
ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order]
The Authority for Advance Ruling (AAR), Kerala has held that the input tax credit must be reversed on pro-rata basis after issuing while selling the plot as per the GST laws. The authority has...
![ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Tax-Exemption-Agricultural-Land-Taxscan.jpg "ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order]")
Supply of Medicines & Allied Items to In-patients by Hospital is Composite Supply under GST: AAR [Read Order]
The Authority for Advance Ruling (AAR), Kerala has held that the supply of medicines and allied items like food as advised by doctor/nutritionist provided by hospital through pharmacy to in-patients...
![Supply of Medicines & Allied Items to In-patients by Hospital is Composite Supply under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Hospital.jpg "Supply of Medicines & Allied Items to In-patients by Hospital is Composite Supply under GST: AAR [Read Order]")
![Implants for Joint Replacements attract 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Joint-Replacements-AAR-GST-Taxscan.jpg "Implants for Joint Replacements attract 5% GST: AAR [Read Order]")
Commodities such as Marine Propellers, Rudder Set, Stern Tube Set, Propeller Shaft etc. attract 5% GST: AAR [Read Order]
The Authority of Advance Ruling ( AAR ), Kerala held that commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S shaft for couplings used as part of fishing...
![Commodities such as Marine Propellers, Rudder Set, Stern Tube Set, Propeller Shaft etc. attract 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Marine-Propellers-GST-AAR-Taxscan.jpg "Commodities such as Marine Propellers, Rudder Set, Stern Tube Set, Propeller Shaft etc. attract 5% GST: AAR [Read Order]")