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FAIR TRADE ALLIANCE KERALA (FTAK)
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
Sindhu Mangat
Res. Counsel
---

Petitioner / Applicant

FAIR TRADE ALLIANCE KERALA (FTAK)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Feb 18, 2022
Order No.

KER/134/2021

Citation

2022(2) TAXREPLY 5666
Original Order
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ORDER

1. M/s Fair Trade Alliance Kerala (hereinafter referred to as ‘the applicant’), formed in 2006, is an association of over 4000 Small Holder Farmers in North Kerala. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued thereunder. 3. The applicant had requested an advance ruling on the following 3.1. Whether the applicant an association of farmers, engaged in supply of agricultural produce through concept of fair trade, is liable to pay GST on component of “Fair Trade Premium”.? 3.2. Whether the comp....

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