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 : 139
downloaded 294 times

Comments




CCI Pro



Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details