"12 August 2022" Archive - Page 4

Advance ruling cannot be given on applicability of GST on Donation

In re Mercara Downs Golf Club (GST AAR Karnataka)

In re Mercara Downs Golf Club (GST AAR Karnataka) Whether the donation amount is taxable under GST or not? If taxable whether the rate of GST applicable on the said donation is 18% or not? Advance ruling can be sought under Section 97 only for supply of goods or services or both being undertaken or […]...

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No GST on Service of educating & training farmers related to agro forestry

In re Avani infosoft Private Limited (GST AAR Karnataka)

In re Avani infosoft Private Limited (GST AAR Karnataka) From the scope of work it is seen that the applicant through their mara mitras not only educate and train farmers with regard to agro forestry through scientific research and knowledge, but are also involved in hand holding the farmers from recording demand for saplings, picking up...

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GST on parts & accessories suitable for use solely with hearing aids

In re Sivantos India Private Limited (GST AAR Karnataka)

The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading....

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GST rate depends on nature of activity performed & not on form of agreement

In re Hyundai Rotem Company (GST AAR Karnataka)

The form of the agreement is not important, but its nature/ substance has to be seen to arrive at the correct conclusions. The clear-cut demarcation of activities to each cost center demonstrates the intention of the contracting parties that each cost center is independent supply center undertaking either the supply of goods or supply of ...

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KTBS not State Government or educational institution for GST

In re Bhagyam Binding Works (GST AAR Karnataka)

KTBS can be classified as 'educational institution' or State Government for applicability of GST on printing services, 18% GST Payable. ...

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GST on services to Karnataka Secondary Education Examinations Board

In re P.K.S Centre for Learning (GST AAR Karnataka)

GST on Services of of printing stationery items such as question papers, admit cards, SSLC Pass Certificate, overprinting of variable data and lamination, fail marks cards, Circulars, ID Cards on contract basis for the Karnataka Secondary Education Examinations Board and utilized for conduct of examinations...

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GST on Services to Bangalore Water Supply & Sewerage Board

In re Indian Hume Pipe Company Limited (AAR Karnataka)

Whether the supply of services to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate)...

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No GST on cleaning & sweeping of lawns services to Horticulture Dept

In re Indian Security And Personnel Arrangements (GST AAR Karnataka)

Services to Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation & transport of garbage are liable for GST at NIL rate...

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Advance ruling application not maintainable on issue pending before Authorities

In re Unnathi HR Solutions (GST AAR Karnataka)

The issues raised in the instant application and the issues mentioned in the notice mentioned supra are one and the same i.e applicability of GST on supply of manpower service to M/s. Karnataka Institute of Leather Technology. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the c...

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Amusement Park ride karts cannot be classified as Motor Vehicle

In re KNK Karts (P) Limited (GST AAR Karnataka)

Amusement park ride karts cannot be classified as Motor Vehicle & will attract GST @ 18% under HSN 9503 of Customs Tariff Act: AAR Karnataka...

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