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


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 : 134
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