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MANAPPURAM FINANCE LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
K.r. Ramankutty
Res. Counsel
---

Petitioner / Applicant

MANAPPURAM FINANCE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Apr 3, 2023
Order No.

KER/13/2023

Citation

2023(4) TAXREPLY 7614
Original Order
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ORDER

1. M/s Manappuram Finance Limited (hereinafter referred to as the applicant) is a Non-Banking Financial Company registered under GST. 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 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 an advance ruling on the following: Whether the reverse charge liability under Notification No. 13/2017 CT (Rate) dated 28-06.2017 is attracted on the payment made to the Government of Kerala under Section 27A of The Kerala Conservation of Paddy Land and Wetland Act, 2018 for change of description of la....

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