Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under appellate consideration. No ruling was given on the merits.
Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall within matters covered under Section 97(2) of the CGST Act.
The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restricted to the expenditure actually incurred by the employer.
The applicant sought clarity on refund eligibility after filing NIL claims but later withdrew the application citing procedural confusion. The authority disposed of the matter without ruling on merits.
The Authority held that rebates received from a bank on corporate card usage do not constitute a supply under GST law. Since there is no quid pro quo or consideration, such transactions are treated as money and are not taxable.
The Authority examined GST applicability on second-hand car sales but denied clear relief due to insufficient documentation. It held that margin-based valuation is conditional and requires strict compliance with Rule 32(5) and notification provisions.
The ruling addressed classification of biodiesel-HSD blends based on petroleum content. It held that classification depends on whether petroleum oil exceeds or falls below 70%.
The Authority ruled that pure labour services for construction of standalone residential units are exempt under GST. The decision is based on fulfillment of conditions under Notification 12/2017, including absence of material supply and applicability to single residential units.
Separate agreements for land and construction were treated as a single composite supply. Construction service was held as the principal supply for GST purposes.
The Authority held that structured emergency care training programmes do not qualify as charitable activities under GST law. Since the courses are professional training for a specific group, GST is applicable at 18%.
