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

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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

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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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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