AAR Karnataka

ITC on promotional material given to franchisees & retailers

In re Page Industries Limited (GST AAR Karnataka)

In re Page Industries Limited (GST AAR Karnataka) Whether in the facts and circumstances of the case, the promotional products/Materials and Marketing Items used by the Applicant in promoting their brand and marketing their products can be considered as “inputs” as defined under Section 2(59) of the CGST Act, 2017 and GST paid...

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AAR application rejected as question raised in application is already pending

In re Dempo Diary Industries Limited (AAR Karnataka)

In re Dempo Diary Industries Limited (AAR Karnataka) The applicant themselves admitted that M/s KMF hold 90% shares and hence have management / administrative control over the applicant. M/s KMF are the owners of `Nandini’ brand, against whom an offence case is pending before DGGI, Bengaluru on classification of flavoured milk. Thus...

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Classification of Flavored Milk : AAR rejects application U/s. 98(2)

In re Bengaluru Co-Operative Milk Union Ltd (GST AAR Karnataka)

In re Bengaluru Co-Operative Milk Union Ltd (GST AAR Karnataka) Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? The applicant themselves admitted that they are one of the share holders of M/s KMF, who are the owners of `Nandini’ […]...

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Appeal against non-admittance of application for advance ruling not maintainable

In re Tirumala Milk Products Pvt Ltd. (GST AAAR Karnataka)

In re Tirumala Milk Products Pvt Ltd. (GST AAAR Karnataka) in the instant appeal, the Appellant is aggrieved by the grounds on which the lower Authority has refused to admit the application for advance ruling which is that, the question on which the ruling was sought is a matter that is being investigated by the […]...

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AAR cannot give ruling on issue which is under Investigation

In re Sri. V. Mohandas Pai - Prop. Dheeraj Enterprises. (GST AAR Karnataka)

In re Sri. V. Mohandas Pai – Prop. Dheeraj Enterprises. (GST AAR Karnataka) We examine the records and observe that the instant application has been filed on 22.09.2020 and the question raised there in is about the classification of the services being provided by the applicant. It is an undisputed fact that a search, of […]...

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AAR Karnataka allows ‘Alfa Granites’ to withdraw Application

In re Alfa Granites  (GST AAR Karnataka)

In re Alfa Granites  (GST AAR Karnataka) Whether the applicant has to discharge GST on the total amount being collected by them from Virat Associate LLP, which incldes DMG Royalty, DMF and Owner’s Royalty, under forward charge mechanism or on Owner’s Royalty only? (The Applicant requested to permit them to withdraw the applic...

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Type-3 test by ‘NCS Pearson Inc’ classifiable as OIDAR service: AAAR

In re Principal Commissioner of Central Tax Vs. NCS Pearson Inc (GST AAAR Karnataka)

The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service. The appeal filed by the Department is disposed off on the above terms....

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No GST if Entire Sales Consideration received after obtaining Occupancy Certificate by applicant of his Share in property under JDA

In Re Sri. B.R. Sridhar (GST AAR Karnataka)

In Re Sri. B.R. Sridhar (GST AAR Karnataka) Whether the total amounts received by the Owner towards the advances or sale consideration of the flats fallen to his share of 40% in terms of the Joint Development Agreement dated 19.05.2016 and the subsequent Area Sharing Agreement dated 03.01.2018, are not amenable for payment of GST, [&helli...

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5% GST on sale of Micafunign Sodium by DTA unit of BIOCON: AAAR

In re BIOCON Ltd. (GST AAR Karnataka)

Sale of Micafunign Sodium by the DTA unit of Appellant is covered under Serial No. 114 of Entry No. 180 of Rate Notification No 01/2017 CT (R) and therefore, is leviable to GST at the rate of 5%'....

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GST exempt on Supply of Kharif Arhar (Tur) & Green Grm crops to NAFED

In re The Karnataka State Co-Operative Marketing Federation Limited (GST AAR Karnataka)

In re The Karnataka State Co-Operative Marketing Federation Limited (GST AAR Karnataka) Q1. Whether the transaction of supplying Kharif Arhar (Tur) Crops and Green Grm crops from farmers to NAFED is a taxble supply ? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to […]...

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