AAR Karnataka

GST on Filters manufactured solely for use by Indian Railways

In re Parker Hannifin India Pvt Ltd, (GST AAAR Karnataka)

Filters manufactured by the Appellant solely and principally for use by the Indian Railways and supplied directly to the Indian Railways are classifiable under Chapter Heading 84.21 of the Customs Tariff. The classification of the subject goods will not change if the same are supplied to a distributor instead of Indian Railways and the di...

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12% IGST payable on import of Pharmaceutical Reference Standards

In re Chromachemie Laboratory Private Limited (GST AAAR Karnataka)

The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017-Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at t...

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GST on ‘Reagents’ used for laboratory testing of water samples- AAR application withdrawn

In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka)

In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka) Whether the applicants are correct in contending that the ‘Reagents’ used by the applicant for laboratory testing of water samples should be classified under Sl. No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017? But ...

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Fabrication of body building on Tippers, Trailers classifiable under SAC 998881

In re SLN Tech-Fabs (Bengaluru) Pvt. Ltd. (GST AAR Karnataka)

The activity of fabrication of body building on Tippers, Trailers etc., merits classification under SAC 998881, under 'Motor vehicle and trailer manufacturing services', in terms of Sl.No. 535 of Annexure to Notification No. 11/ 2017-Central Tax (Rate) dated 28.06.2017....

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GST AAR cannot be filed by recipient of Services or Goods or Both

In re Barbeque nation Hospitality Ltd. (GST AAR Karnataka)

In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to the service/ s being received by them. Therefore the instant application is beyond the jurisdiction of this a...

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Pooja oil classifiable under Chapter sub-heading 1518 00 40: AAAR

In re S.K. Aagrotechh (GST AAAR Karnataka)

In re S.K. Aagrotechh (GST AAAR Karnataka) Having concluded that Pooja Oil is classifiable under sub-heading 1518 00 40 of the Customs Tariff as inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included, let us now determine the GST […]...

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Power of GST Appellate Authority to condone delay in filing appeal

In re Durga Projects & Infrastructure Pvt Ltd (GST AAAR Karnataka)

It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of the CGST Act is concerned, the crucial words are "not exceeding thirty days" used in the proviso to sub-se...

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Nicotine Polacrilex Lozenge falls under Chapter Heading 38.24: AAAR Karnataka

In re Strides Emerging Markets Ltd (GST AAAR Karnataka)

In re Strides Emerging Markets Ltd (GST AAAR Karnataka) The active ingredient in ‘Nicotine Polacrilex Lozenge’ is Nicotine which is a natural alkaloid. Nicotine is bound to an ion-exchange resin (polymethacrilic acid) and administered in the form of tablets, chewing gum, lozenge or patches The chemical formulation of the nicot...

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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...

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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...

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