Defence department, petrol, flood relief and rescue operations shall attract GST at the rate of 5%

Last updated: 18 August 2021
Quick Summary
This advance ruling clarifies that the Goods and Services Tax (GST) will be applied at a rate of 5% to services provided by the defence department. Additionally, petrol and services related to flood relief and rescue operations will also attract GST at the same 5% rate.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
The supply of goods or services or both during warranty period without consideration in discharge of the Warranty obligation is not liable to GST.

Citation :
KER/102/2021

KERALA AUTHORITY FOR ADVANCE RULING 
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER, 
 

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

Please find attached the enclosed file for the full judgement

FAQ :

Services provided by the defence department shall attract GST at the rate of 5%.

Yes, petrol shall attract GST at the rate of 5%.

Services related to flood relief and rescue operations are also subject to GST at the rate of 5%.

This ruling was issued by the Kerala Authority for Advance Ruling, Goods and Services Tax Department.

 

Poojitha Raam Vinay
Published in GST
Views : 108
downloaded 272 times
Share Report Abuse
Comments


Recent Judgments :

  1. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  2. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  3. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  4. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  5. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  6. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  7. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  8. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  9. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous
  10. CESTAT Revokes Suspension of Customs Broker Licence for Non-Compliance with Mandatory 15-Day Hearing Requirement

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member GOURHARI NAYAKGOURHARI NAYAKPro Member ShakthiShakthiPro Member svgovindarajusvgovindarajuPro Member S D KannanS D KannanPro Member P.VENKATA SATISH KUMARP.VENKATA SATISH KUMAR
Subscribe to Pro
Join an elite circle of professionals

Browse by Category