AAR Karnataka

No GST on membership subscription fees collected from members

In re Bowring Institute (GST AAR Karnataka)

In re Bowring Institute (GST AAR Karnataka) 1. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST? 2. Whether amount collected as infrastructure development fund for the development and maintenance of the facil...

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Recipient of services cannot file AAR Application

In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka)

In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka) Any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, we observe that M/s HDMC, who have filed [&hel...

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Pharmaceutical Reference Standards classifiable under CTH 38220090

In re Analytica Chemie Inc. (GST AAR Karnataka)

In re Analytica Chemie Inc. (GST AAR 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 28.06.20...

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GST on Pharmaceutical Reference Standards (Prepared Laboratory Reagents)

In re M/s Kaustubha Scientific Research Laboratory Private Ltd. (GST AAR Karnataka)

In re M/s Kaustubha Scientific Research Laboratory Private Ltd. (GST AAR Karnataka) 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-Int...

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No GST on Books delivered from warehouse located in USA to customers outside India

In re Guitar Head Publishing LLP. (GST AAR Karnataka)

In re Guitar Head Publishing LLP. (GST AAR Karnataka) A. Whether the supply of books from the warehouse located in USA (non-taxable territory) to the customers located in USA, UK and Canada (non-taxable territory) without such books entering into India by the applicant are treated as supply under GST? The supply of books from the [&hellip...

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ITC not eligible on Promotional Products used in promotion of own Brand

In re Page Industries Ltd. (AAAR GST Karnataka)

The Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products can be considered as "inputs" as defined in Section 2(59) of the CGST Act, 2017. However, the GST paid on the same cannot be availed as input tax credit in view of the provisions of Section 17(2) and Section 17(5)...

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GST on pick-up charges paid to the owner / driver

In re Kou-Chan Technologies Private Limited (GST AAR Karnataka)

Do the pick-up charges paid to the owner / driver fall under GST rate of 5%? Yes, the pick-up service is incidental to the main service of transportation of passengers by radio taxi and hence the pick-up charges form part of the service of transportation of passengers by a radio taxi and hence the applicant is liable to pay GST @ 5%, on s...

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Parboiling Rice & Drying plant classifiable under HSN 8419

In re SKF Boilers And Driers (P) Ltd. (GST AAR Karnataka)

In re SKF Boilers And Driers (P) Ltd. (GST AAR Karnataka) 1. Whether parboiling and drier plant is part of rice milling machinery as specified in the Notification dated 28-06-2017 under HSN 8437 issued under the CGST Act, 2017 taxable at 5% (2.5% CGST + 2.5% SGST)? 2. If the above mentioned plant/machinery is not […]...

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Supply made by Cost Centers of ‘BEML’ is composite supply

In re Bharat Earth Movers Limited (GST AAR Karnataka)

In re Bharat Earth Movers Limited (GST AAR Karnataka) Whether the supplies made by Cost Centres C,D, E and G are independent supplies of goods and services (as applicable) or composite supply with principal supply of goods? The supplies made by the applicant under Cost Centres C, D, E and G form a composite supply […]...

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GST on Rent received from Backward Classes Welfare Department

In re Puttahalagaiah G.H. (GST AAR Karnataka)

In re Puttahalagaiah G.H. (GST AAR Karnataka) Whether Rent received from Backward Classes Welfare Department, is taxable or not? The applicant has rented his property to the Backward Classes Welfare Department, Government of Karnataka, who in turn is using the same for providing hostel facilities to the post metric girls of backward class...

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