AAR Karnataka

Concessional GST rate of 0.75% on construction applies to promoter & not to sub-contractor

In re OM Construction Company (GST AAR Karnataka)

Concessional rate of CGST @ 0.75% as per entry No.3(i) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by the Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019 is not applicable to the applicant as the said entry is applicable only to the promoters, but not to the sub-contractors....

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AAR cannot give ruling on issues already decided in audit proceedings

In re Medreich Limited (GST AAR Karnataka)

In re Medreich Limited (GST AAR Karnataka) AAR observed on examination of the records that the issues/questions raised by the applicant in the instant application have already been taken up by the audit team, in the case of applicant under the provisions of the CGST Act 2017. From the audit report mentioned supra it is […]...

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Determination of place of supply, is beyond the scope of advance ruling

In re IBI Group India Pvt. Ltd. (GST AAR Karnataka)

Determination of place of supply is not covered under any of the clauses (a) to (g) of Section 97(2) of the CGST Act 2017. Further, the use of term 'shall', is an imperative command restricting the scope of advance ruling only to the questions enumerated in the said sub-section. Thus, to answer the question relating to determination of pl...

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GST on computer software supplied to public funded research institutions

In re Keysight Technologies India Pvt. Ltd. (GST AAR Karnataka)

In re Keysight Technologies India Pvt. Ltd. (GST AAR Karnataka) The Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 and Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 stipulates the rate of CGST / IGST @ 5%, if the goods of computer software is supplied to public funded research institutions subject to fulfillment...

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Benefit under a conditional notification cannot be extended in case of non-fulfillment of conditions

In re Time Technoplast Ltd (GST AAAR Karnataka)

In re Time Technoplast Ltd (GST AAAR Karnataka) It is a settled issue that benefit under a conditional notification cannot be extended in case of non-fulfillment of conditions and/or non-compliance of procedure prescribed therein. The basic rule in interpretation of any statutory provision is that the plain words of the statute must be gi...

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AAR cannot give ruling on classification of service supplied by third party who is not applicant: AAAR

In re Workplace Options India Pvt Ltd (GST AAAR Karnataka)

In re Workplace Options India Pvt Ltd (GST AAAR Karnataka) The Appellant has argued before us that determination of liability to pay tax on any goods or services is a matter which is well within the ambit of an advance ruling and if the said determination involves examining the place of supply, then the same […]...

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GST on fee for entry into Brindavan Gardens – AAR rejects Application

In re Cauvery Neeravari Nigama Limited (GST AAR Karnataka)

In re Cauvery Neeravari Nigama Limited (GST AAR Karnataka) The issue before us is the admissibility / maintainability of the instant application and the said admissibility is governed by the first proviso to Section 98(2) of the CGST Act, 2017, which reads as under: The Authority shall not admit the application where the question raised [...

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GST on Agreement Value or on Stamp Duty value

In re Pankaj Enterprises (GST AAR Karnataka)

In re Pankaj Enterprises (GST AAR Karnataka) The applicant has sought clarification about determination of taxable value of commercial immovable property for the purpose of GST liability i.e whether the sale consideration mentioned in the sale deed between builder and proposed purchaser or guidance value fixed by the state government auth...

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Whether any supply constitutes Continuous supply of Goods- AAR cannot answer

In re AVS Tech Building Solutions India Pvt (GST AAR Karnataka)

In re AVS Tech Building Solutions India Pvt (GST AAR Karnataka) The applicant has sought advance ruling, in their application, in respect of the question ‘Whether our supply of goods – Ready Mix Concrete (HSN Code: 38245010) is covered under definition of Continuous supply of Goods under Section 2(32) of the CGST Act 2017?’ AAR ...

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GST on reimbursement of stipend paid to trainees on behalf of Industry partner

In re Teamlease Education Foundation (GST AAR Karnataka)

In re Teamlease Education Foundation (GST AAR Karnataka) a. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST? The Applica...

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