AAR Karnataka

Benefit of reduced GST rate not available to Evacuated Tube Collector

In re M/s Nuetech Solar Systems Private Limited (GST AAR Karnatka)

The product Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19 but is not covered under SL.No.234 of Schedule-I of the Notification 01/2017-Integrated Tax(Rate) dated 28.06.2017, effective from 01.07.2017, & hence not entitled for concessional rate of 5% IGST....

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GST Payable on Cross Charge of Employee Salary : AAAR

In re M/s. Columbia Asia Hospitals Pvt. Ltd (GST AAAR Karnataka)

The India Management Office (IMO) of the Appellant is providing a service to its other distinct units by way of carrying out activities such as accounting, administrative work, etc with the use of the services of the employees working in the IMO, the outcome of which benefits all the other units and such activity is to be treated as a tax...

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Taxi aggregators to pay GST on services provided by taxi drivers: AAAR

In re OPTA Cabs Private Limited (GST AAAR Karnataka)

In re OPTA Cabs Private Limited (GST AAAR Karnataka) The appellate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO. KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be lia...

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Date of Occupancy Certificate should be treated as date of completion: AAR

In re Bindu Ventures (GST AAR Karnataka)

In re Bindu Ventures (GST AAR Karnataka) (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer? The date [&...

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GST on composite supply with exempt principal supply

In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka)

In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka) (a) Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated [&hell...

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GST Rate on turbine generator set for use in waste-to-energy project

In re Triveni Turbines Limited (GST AAR Karnataka)

In re Triveni Turbines Limited (GST AAR Karnataka) Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as ‘Renewable energy devices and parts for the manufacture of waste to e...

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Tutti-fruity being product of papaya comes under HSN 20060000

In re Wonderfrutz Products LLP (GST AAR Karnataka)

In re Wonderfrutz Products LLP (GST AAR Karnataka) Whether Tutti-fruity be classified under HSN 08111010 or 20060000? Tutti-fruity is a colourful confectionery containing various chopped and usually candied fruits, or an artificially created flavouring simulating the combined flavour of many different fruits. It is often used in making tu...

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Land owner liable to pay GST on premises allotted to him

In re Patrick Bernardinz D’Sa (GST AAR Karnataka)

In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?’ is answered as ‘YES’ FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA...

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GST on building value constructed & handed to land owner under JDA

In re M/s Nforce Infrastructure India Pvt. Ltd (GST AAR Karnataka)

In re M/s Nforce Infrastructure India Pvt. Ltd (GST AAR Karnataka) The applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement (JDA). The value on which the applicant is liable to pay GST is to be determined in […]...

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Classification of Scientific & Technical Instruments: Application withdrawn

In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka)

In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka) Applicant has sought for Advance Ruling on the question that Can our product be classified as Scientific ek Technical Instruments, Equipments under a relevant Chapter Headingt. But the Applicant requested to permit them to withdraw the application filed for advance ruling vi...

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