"17 October 2019" Archive

Classification of goods not alter on account of supply to Railways

In re M/s Parker Hannifin India Pvt. Ltd. (GST AAR Karnataka)

The filters are classifiable under HSN Heading 8421. The classification of the goods shall not alter on account of supply by distributor to Railways....

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Parts of tillers classifiable under HSN Code 8432 90 90

In re V.S.T Tillers Tractors Ltd. (GST AAR Karnataka)

In re V.S.T Tillers Tractors Ltd. (GST AAR Karnataka) Whether the applicant is right in classifying certain components, spares and accessories with HSNs under reference applicable to Tractors, Tillers and other farm equipments though such goods are sold to them under different HSNs attracting peak rate due to certain constraints. 1. Parts...

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No Refund of IGST when goods been procured by utilising benefit of N/N. 40/2017-Central Tax (R)

In re Toyota Tsusho India Private Ltd (GST AAR Karnataka)

In re Toyota Tsusho India Private Ltd (GST AAR Karnataka) “a) Whether the restriction introduced by Notification No. 3/2018 – Central tax (later substituted by Notification No.39/2018- Central Tax dated 04.09.2018 retrospectively from 23.10.2017) on claiming refund of IGST paid on export of goods by inserting Rule 96(10) is applic...

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GST not payable on drilling bore wells and their energisation for Govt entities

In re M/s Yashaswini Enterprises (GST AAR Karnataka)

It could be seen from the above that the function of implementation of individual irrigation works has been entrusted to the Taluk Panchayat. The activity of drilling bore wells and their energisation, involved in the supply of the applicant is clearly in relation to the said function entrusted to the panchayat by Government of Karnataka,...

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AAR cannot rule on issue already decided by jurisdictional authority

In re N Ranga Rao & Sons Pvt Ltd (GST AAR Karnataka)

In re N. Ranga Rao & Sons Pvt Ltd (GST AAR Karnataka) Hearing was granted and in the Hearing, the applicant was given to know that the issue raised before the Advance Ruling Authority is not maintainable as it questioned the vires of the Notification amending the Rules and it was not within the scope […]...

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Pooja Oil classifiable under tariff heading 1518, 12% GST Payable

In re S.K. Aagrotechh (GST AAR Karnataka)

In re S.K. Aagrotechh (GST AAR Karnataka) Whether ‘Pooja oil’ can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/2017-CT(R) dated 28.06.2017, as amended from time to time? The ‘Pooja Oil’, classified under tariff heading 1518, being inedible...

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Printed text books for PUC Board classifiable under HSN Code 4901 1010

In re Sri Venkateshwara Enterprises (GST AAR Karnataka)

In re Sri Venkateshwara Enterprises (GST AAR Karnataka) A. Whether the printed text books for PUC Board classifiable under HSN Code 4901 1010 supplied to resellers is exempt from the payment of CGST and SGST? The printed text books, classifiable under HSN Code 4901, supplied to resellers are covered under Entry No.119 of Notification No.0...

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GST on amount collected by RWA from members for setting up corpus fund

In re M/s Vaishnavi Splendour Home Owners Welfare Association (GST AAR Karnataka)

In re M/s Vaishnavi Splendour Home Owners Welfare Association (GST AAR Karnataka) i. Whether the applicant is liable to pay CGST and SGST on the amount of contribution received from its members? The applicant is liable to pay CGST and SGST on the amount of contribution received from its members as their activities of amounts […]...

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Supply of ‘access cards’ with contents supplied by recipient of supply classifiable under SAC 9989

In re Pattabi Enterprises (GST AAR Karnataka)

In re Pattabi Enterprises (GST AAR Karnataka) In the instant case the applicant is engaged in printing the content supplied by the recipient using their own physical inputs including paper, ink etc. Since there is involvement of rights to stay in the temple precincts attached to the card and other involvement of privileges and can [&helli...

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Printing of Question papers with content supplied by educational institutions classifiable under SAC 9989

In re The Bangalore Printing and Publishing Co.Ltd. (GST AAR Karnataka)

The activity of printing of question papers by the applicant with the content supplied by educational institutions constitutes a supply of Services under Heading 9989 of the scheme of classification of services....

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