AAR Karnataka

No option to Restaurants to pay GST @ 18% with input tax credit

In re Coffee Day Global Limited (GST AAR Karnataka)

In re Coffee Day Global Limited (GST AAR Karnataka) The Applicant is in the business of running restaurants under the name and style of Café Coffee Day where non-alcoholic beverages and food items are served. Notification No.46/2017 dated 14.11.2017 provides that restaurants can pay GST @5% (CGST-2.5% and SGST-2.5%), provided they do not...

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GST on services related to degree course affiliated to specified universities

In re Emerge Vocational Skills Private Limited (GST AAR Karnataka)

In re Emerge Vocational Skills Private Limited (GST AAR Karnataka) Question- Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – Central Ta...

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18% GST Payable on ‘Parts of Fuel Injection Pumps’ : AAR

In re Maini Precision Products Ltd. (GST AAR Karnataka)

In re Maini Precision Products Ltd. (GST AAR Karnataka) Question 1-  Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90? The Parts of Fuel Injection Pumps for diesel engines are classifiable under Tariff Heading 8413 91 90 as per the Customs Tariff Act, 1975 Question 2-  Whether the applicab...

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GST on landscaping & gardening Work Contract from government

In re The Nursery Men Co-operative Society (GST AAR Karnataka)

In re Nursery Men Co-operative Society (GST AAR Karnataka) Q. Whether landscaping and gardening work for government departments like BBMP, KSRTC, etc, through works contract attracts GST from this society? A. 1. The service of maintenance of parks provided by the society to the State Government, Central Government or a Local Authority (in...

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12% GST payable on Pallets & Box Pallets: AAR

In re V Pac Cartoons India Pvt. Limited (GST AAR Karnataka)

In re V Pac Cartoons India Pvt. Limited (GST AAR Karnataka) The applicant is desirous of knowing the GST rate applicable on the finished goods ‘Pallets and Box Pallets’  to enable him to levy and collect the correct rate of applicable GST. AAR held that The commodity “pallets and box pallets” are covered under HSN...

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Supply to SEZ units using coffee vending machines do not qualify as zero rated supply

In re M/s Coffee Day Global Limited (GST AAR Karnataka)

In re M/s Coffee Day Global Limited (GST AAR Karnataka) Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ? The supply of non-alcoholic beverages / ingredients to such beverages, to SEZ units using […]...

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GST payable on amount billed by Taxi Aggregator on behalf of taxi operators

In re Opta Cabs Private Limited (GST AAR Karnataka)

In re Opta Cabs Private Limited (GST AAR Karnataka) Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount The applicant is liable to tax on the amounts billed […]...

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GST on Services by corporate office to unit in other states as well i.e. distinct persons

In Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka)

In Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka) Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per [&he...

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GST on deposit of diamond with safe vaults, Conversion in e-Units and vica versa

In re Rajarathnam’s Jewels (GST AAR Karnataka)

In re Rajarathnam’s Jewels (GST AAR Karnataka) a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST? The mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) does not constitute of supply of diamon...

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AAR Karnataka allows UltraTech Cement to withdraw advance ruling

M/s UltraTech Cement Limited (GST AAR Karnataka)

Applicant has sought for Advance Ruling on the question that Whether the amount paid to dealer towards 'rate difference' post supply can be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the Central Goods and Service Act'2017 ?. But the Applicant requested to permit them to withdraw the applica...

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