AAR Karnataka

GST payable on amortised cost of tools which are re-supplied back for free

In re Nash Industries (I) Pvt Ltd. (GST AAR Karnataka)

The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculating the value of the components supplied as per the Section 15 of the CGST / SGST / IGST Act 2017....

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GST on long duration post graduate diploma/ degree granting programmes by IIM, Bengaluru

In re M/s Indian Institute of Management (GST AAR Karnataka)

Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 are exempted from the GST out...

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GST on profit earned by CBUs from manufacture & supply of Beer

In re United Breweries Limited (GST AAR Karnataka)

In re United Breweries Limited (GST AAAR Karnataka) The AAAR modified the ruling rendered by the AAR is as under: – (a) The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a […]...

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GST leviable on rent paid /payable for premises taken on lease

In Re Tathagat Heart Care Centre (GST AAAR Karnataka)

In Re Tathagat Heart Care Centre (GST AAAR Karnataka) The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 of GST is leviable on the rent paid /payable for the premises taken on lease. FULL TEXT OF ORDER OF APPELLATE […]...

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AAAR modifies ruling on GST on solar power plant Installation

In Re Giriraj Renewables Private Ltd. (GST AAAR Karnataka)

In Re Giriraj Renewables Private ltd. (GST AAAR Karnataka) The AAAR modified the ruling rendered by the AAR to the extent of supply of the PV module is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the […]...

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After sale support services cannot be treated as composite supply: AAR

In re Toshniwal Brothers (SR) Private Limited (GST AAR Karnataka)

In re Toshniwal Brothers (SR) Private Limited (GST AAR Karnataka) a) Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services? The contract of services supplied are not pu...

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AAR related to GST on eating joint / mess / canteen withdrawn

In re Compass Group (India) Support Services Private Limited (GST AAR Karnataka)

In re Compass Group (India) Support Services Private Limited (GST AAR Karnataka) The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised ...

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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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