AAAR

Mere renting of space cannot be said to be service for storage or warehousing of goods

In re M/s Karnataka Food & Civil Supplies Corporation (GST AAAR Karnataka)

In re M/s Karnataka Food & Civil Supplies Corporation (GST AAAR Karnataka) CWC is only providing the 488 sq metres of space in the central warehouse for rent. The space has been taken on rent by the Appellant for storing the food grains. The activity which is under consideration here is the activity performed by […]...

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GST AAR cannot condone delay after expiry of 30 days for filing appeal: AAAR

In re The Deputy Conservator of Forests (GST AAAR Karnataka)

In re The Deputy Conservator of Forests (GST AAAR Karnataka) The GST appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation. It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days […]...

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GST on additional facilities provided with accommodation services

In re Sri DMS Hospitality Private Limited (GST AAAR Karnataka)

In re Sri DMS Hospitality Private Limited (GST AAAR Karnataka) As regards the taxability of the charges for the additional facilities provided by the Appellant to Sodexo Food Solutions, it is seen that in terms of the agreement, the Appellant charges an amount of Rs 1,22, 893/- towards the following facilities:- (i) Washrooms and toilets ...

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Services for facilitating supply of products without supply on own account is intermediary services

In re Rajendran Santhosh (GST AAAR Karnataka)

In re Rajendran Santhosh (GST AAAR Karnataka) In the pre-GST regime, an intermediary referred to a person who facilitates the provision of a main service between two or more person but did not include a person who provided the main service on his account. Similarly, in the GST regime, an intermediary refers to a person […]...

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18% GST on commercial services to electricity distribution companies

In re M/s Manipal Energy & Infratech Ltd. (GST AAAR Karnataka)

Services being provided by the Applicant to BESCOM, MESCOM and HESCOM by way of construction erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a civil structure or any other original works must predominantly be for use other than for commerce, industry, or any other business o...

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Bus pass is not an actionable claim and liable to GST: AAAR

In re Ascendas Services (India) Pvt. Ltd. (GST AAAR Karnataka)

We do not agree with the claim of the Appellant that the bus pass is an actionable claim not liable to GST. We agree with the ruling given by the lower Authority and hold that by virtue of Section 15 of the CGST Act, the value of the service supplied by the Appellants will include the value of the bus passes as well as the facilitation ch...

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GST on Online Supply of educational material to educational institutions

In re Informatics Publishing Ltd. (GST AAAR Karnataka)

The supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under sub-item (v) of item (b) of serial no.66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 2/2018- Central Tax (Rate) dated 25.01.2018....

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‘A la carte’ services relating to employee relocation is neither a composite nor a mixed supply

In re Cartus India Private Limited (GST AAAR Karnataka)

The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above....

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Warranty services with Volvo bus supply is composite supplies: AAAR

In re Volvo-Eicher Commercial Vehicles Ltd. (GST AAAR Karnataka)

The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo Sweden....

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Pattadar Pass Book cum Title Deed classifiable under CH 4820: AAAR

In re Manipal Technologies Limited (GST AAAR Karnataka)

In re Manipal Technologies Limited (GST AAAR Karnataka) Section 6B of the Telangana Records of Rights in Land and Pattadar Passbooks Act, 1971 mandates that any person effecting transaction on the land such as sale or purchase or mortgage, such sale or purchase or mortgage document has to be registered before the registering authority by ...

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