AAR Karnataka

AAR Karnataka allows UltraTech Cement to withdraw advance ruling

M/s UltraTech Cement Limited (GST AAR Karnataka)

Applicant has sought for Advance Ruling on the question that Whether the amount paid to dealer towards 'rate difference' post supply can be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the Central Goods and Service Act'2017 ?. But the Applicant requested to permit them to withdraw the applica...

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AAR Karnataka allows withdrawal of advance ruling on applicability of GST for slump sale

In Re M/s Zenith Controls & Systems Private Limited (GST AAR Karnataka)

Applicant has sought for Advance Ruling on the applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018, even prior to personal hearing....

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AAR Karnataka allows withdrawal of advance ruling on Auxiliary services- Export of Services

In Re M/s H&M Hennes & Mauritz India Pvt. Ltd. (GST AAR Karnataka)

In Re M/s H&M Hennes & Mauritz India Pvt. Ltd. (GST AAR Karnataka) Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Service...

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Brand Owner liable to pay GST on Profit earned by allowing brand use

In Re. United Breweries Limited (GST AAR Karnataka)

In Re United Breweries Limited (GST AAR Karnataka) (a) Whether beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various par...

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EPC contract for installation of solar plants not a composite supply & taxable at 5% GST

In re M/s Giriraj Renewables Private Ltd. (AAR Karnataka)

In re M/s Giriraj Renewables Private Ltd. (AAR Karnataka) The Applicant is an EPC contractor and enters into contract with various developers who desire to set up and operate solar photovoltaic plants for supply of power generated. The contracts are for supply of goods as well as services. The applicant has sought advance ruling in respe...

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Govt Companies cannot be regarded as Government or Government Authority

In Re Skilltech Engineers & Contractors Private Limited (AAR Karnataka)

KPTCL can not be regarded as State Government and Applicant is not entitled for the benefit of concessional rate of GST @12% in terms of Notification No. 24/2017-Central Tax (Rate) dated 21.09.2017....

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GST leviable on rent payable by a Hospital, catering life saving services

In Re Tathagat Health Care Centre LLP (AAR Karnataka)

In Re Tathagat Health Care Centre LLP (AAR Karnataka) The applicant is a cardiology specialised hospital running on a premises taken on lease. They are providing cardiology related, life saving, health care services to the patients and the said output services are exempt from GST. They have taken premises of one floor on rental basis [&he...

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Nil GST payable on health care services by a clinical establishment

In Re Sayre Therapuetics Private Limited (AAR Karnataka)

In the instant case the Applicant is involved in providing the services of diagnosis, pre & post counseling, therapy and prevention of diseases by providing tests that are sophisticated and relevant. The medical team of the applicant is involved in the complete cycle and hence they facilitate the diagnosis process and therefore the servic...

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GST Payable on Services by way of transfer of a going concern: AAR

In re Rajashri Foods Pvt. Ltd. (AAR Karnataka)

In re Rajashri Foods Pvt. Ltd. (AAR Karnataka) The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a going concern amounts to supply of service. The transaction of transfer of one of the units of the Applicant as a going concern is covered […]...

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GST on premium collected on behalf of Insurance Companies: AAR dismisses Application

In re Manipal Academy For Higher Education (AAR Karnataka)

M/s Manipal Academy for Higher Education, University Building, Madhav Nagar, Manipal, Udipi, Karnataka — 576 104, (herein after referred to as MAHE / Applicant) having GSTIN number 29AAETM8695B1Z4, have filed an application, on 04.12.2017, for advance ruling under Section 97 of COST Act,2017, KGST Act, 2017 & 1GST Act,...

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