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TaxReply India Pvt Ltd

KANNUR INTERNATIONAL AIRPORT LTD
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
K ABDUL
Pet. Counsel
---
Res. Counsel
Soman.n.l.

Petitioner / Applicant

KANNUR INTERNATIONAL AIRPORT LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jun 27, 2023
Order No.

KER/25/2023

Citation

2023(6) TAXREPLY 9104
Original Order
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ORDER

1. Kannur International Airport Limited (hereinafter referred to as "the applicant") is a company promoted by Government of Kerala, engaged in providing airport and related services. The company started its commercial operations from 9th December 2018. 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 same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1. Whether on the facts and circumstances of the transactions of the applicant, and the provisions of the GST Law relating to input tax credit, are t....

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