AAR Karnataka

CGST Act not empowers Authority to give Ruling on Place of Supply of Goods or Services

In re M/s PAREXEL International Clinical Research Pvt. Ltd. (GST AAR Karnataka)

In order to decide whether the said services amount to export or not, place of supply of service need to be determined. Section 97(2) of the CGST Act, 2017 empowers the Authority to give a Ruling on time and value of Supply. However it does not empower the Authority to examine the place of supply. In the absence of this provision the Auth...

Read More

Setting up of data centres involving transfer of property in goods is Works Contract

In re M/s. Hewlett Packard Enterprise India Private Limited (GST AAR Karnataka)

Applicant has entered into a contract for carrying out the various listed activities leading to erection, fitting out, renovation and commissioning of data centres. The contract also involves transfer of property in goods. It is therefore opined that the proposed activities of the applicant are covered under the definition of Works Contra...

Read More

GST on machines given to customers under RRC/PRC models

In re M/s Randox Laboratories India Private Limited (GST AAR Karnataka)

Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models? The applicant is liable to pay GST on the machines / equipments given to the customers under the PRC Model but is not liable to pay GST on the machines / equipments given to the Customers under the RRC model....

Read More

GST payable on development of land into residential layout and sale as per JDA

In re Maarq Spaces Private Limited (GST AAR Karnataka)

In re Maarq Spaces Private Limited (GST AAR Karnataka) 1. Whether the activity of development and sale of land attract tax under GST?  In the instant case what the applicant receives as their remuneration for the provision of the services of development of the land and their subsequent activities related to the sale of the […]...

Read More

EPC contract to set-up solar power plant till 31.12.2018 is works contract: AAR Karnataka

In re M/s Solarys Non-Conventional Energy Private Limited (GST AAR Karnataka)

Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as 'Solar Power Generating System' at 5% and services at 18%....

Read More

GST on activity of collecting exam fee on behalf of any university or institution without any value addition

In re M/s Arivu Educational Consultants Pvt, Ltd. (GST AAR Karnataka)

In re M/s Arivu Educational Consultants Pvt. Ltd. (GST AAR Karnataka) Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service? The activity of collecting exam fee (charged by ...

Read More

Packaged food products are goods hence not classifiable HSN Code of Services

In re Mountain Trail Foods Private Limited (GST AAR Karnataka)

In re Mountain Trail Foods Private Limited (GST AAR Karnataka) a) Applicability of rate of GST on the packed food products The sale of packed items like packaged food products which cannot be consumed as is basis and that needs further cooking operations and other packaged food products which are not processed by the applicant […]...

Read More

GST on Supply of trucks & spare parts to Public Funded Research Institutions

In re VE Commercial Vehicles Limited (GST AAR Karnataka)

In re VE Commercial Vehicles Limited (GST AAR Karnataka) Whether Notification No. 45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions? The supply of trucks and spare parts by the applicant to Satish Dhawan Space Centre (SHAR), (SDSC SHAR) and...

Read More

12% GST on construction of houses under Pradhan Mantri Awas Yojana

In re Shimsha Infrastructures (GST AAR Karnataka)

In re Shimsha Infrastructures (GST AAR Karnataka) What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under ‘Pradhan Mantri Awas Yojana’. The rate of tax is 12% for works contract under Pradhan mantri Awas Yojana as per serial no. 3 ...

Read More

12% GST payable on railway network work executed by sub-contractors

In re Qatro Rail Tech Solutions Limited (GST AAR Karnataka)

In re Qatro Rail Tech Solutions Limited (GST AAR Karnataka) a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways. Since […]...

Read More

Browse All Categories

CA, CS, CMA (4,376)
Company Law (5,172)
Custom Duty (7,494)
DGFT (4,053)
Excise Duty (4,279)
Fema / RBI (3,904)
Finance (4,054)
Income Tax (31,265)
SEBI (3,249)
Service Tax (3,483)