Case Law Details
In re International Flower Auction Bangalore (GST AAR Karnataka)
Whether the Commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?
The commission received by the applicant for facilitating the purchase and sale of cut flowers is covered under clause (g) of the entry 54 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and hence exempted from CGST. Similarly, the services are covered under clause (g) of entry no.54 of the Notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017 and hence are exempted from tax under the Karnataka Goods and Services Tax Act, 2017.
Read AAAR Order- Commission earned from auctioning of flowers not eligible for GST exemption
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
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