^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

MALABAR CEMENTS LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN S

Pet. Counsel

Kollengode Venkitaraman Padmanathan

Res. Counsel

---

Petitioner / Applicant	MALABAR CEMENTS LIMITED
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Kerala
Date	Feb 18, 2021
Order No.	KER/128/2021
Citation	2021(2) TAXREPLY 6257
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 16

☍

Section 17

☍

Section 98

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
1. M/s. Malabar Cements Limited (hereinafter referred to as the applicant) is a Government of Kerala owned Public Sector Company engaged in the manufacturing of cement. 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 input tax credit is admissible on GST charged by service provider on hiring of bus/motor vehicle having approved seating capacity of more than 13 persons for transportation of employees to and from the workplace? 3.....