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

Last updated: 18 August 2021

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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.

Attached File : 1442821_4217_102_siffs.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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