AAR Karnataka

GST on imported goods supplied directly from port of import to customer

In re Kardex India Storage Solution Pvt. Ltd. (GST AAR Karnataka)

The place of supply in case of import of goods, is the location of the importer in terms of section 11(a) of the IGST Act 2017 and in the case of applicant the location of the importer is the state of Karnataka where the applicant has obtain the GST registration. Therefore, the applicant though import the goods to the port nearest to the ...

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GST Appellate Authority can condone delay of upto 30 days only

In re the Deputy Conservator of Forests (GST AAAR Karnataka)

In re the Deputy Conservator of Forests (GST AAAR Karnataka) It is evident that GST 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 […]...

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No ITC on goods or services used in construction of shopping Mall for leasing: AAAR

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka)

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka) Restriction contained in Section 17(5)(d) is applicable to goods and services received by a taxable person for construction of an immovable property. When goods and services are received by a taxable person for construction of plant or machinery, there is no bar on eligibility to input [...

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GST payable on supply of purified water to public in empty unsealed cans

In re Water Health India Private Limited (GST AAR Karnataka)

In re Water Health India Private Limited (GST AAR Karnataka) Whether supply of purified water to public in empty unsealed cans is exempt under GST law? Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption as the purified water excluded from the Sl. No. 99 of notification No. […]...

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GST on Issuance of NOC to private persons, for change of name

In re Department Of Printing, Stationery and Publications (GST AAAR Karnataka)

In re Department Of Printing, Stationery and Publications (GST AAR Karnataka) Issuance of No Objection Certificate (NOC) to private persons, for change of name This category covers the questions bearing number 23, 24 & 25, which deals with issuance of No Objection Certificate (NOC) to private persons, for change of name. Private indiv...

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GST on amounts collected towards Local Area Development, which form part of value of lease/rental services

In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka)

In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka) 1. The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. 2. The applicable SAC for the impugned activity is 997212. 3. The exemption under S1.No.3 or ...

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IGST paid under RCM eligible for ITC

In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka)

In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka) The third question which reads as ‘Is IGST paid under RCM eligible for ITC?’ The levy of IGST is only on the inter-state supplies and importation of goods/services is treated as inter-state supply, in terms of Section 7(2)/7(4) of the IGST Act 2017 respectively. The [&...

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AAR liable for rejection as issue is pending before Hon’ble SC

In re Vikram Traders (GST AAR Karnataka)

In re Vikram Traders (GST AAR Karnataka) It is pertinent to mention here that the Department has filed an appeal under SLP No.26696/2019 before the Hon’ble Supreme Court of India, against the order of the Hon’ble High Court of Orissa supra. Thus the issue is pending before the Hon’ble Supreme Court and therefore the said...

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GST on street lighting activity under Energy Performance Contract

In re Karnataka State Electronics Development Corporation Limited (GST AAR Karnataka)

The street lighting activity under the Energy Performance Contract dated 05.12.2016 amounts to composite supply where the principal supply is that of supply of goods....

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No ruling on classification issue by AAAR as matter is pending in a proceeding

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka)

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka) The order No KAR ADRG 88/2019 dated 26.09.2019 passed by the Authority for Advance Ruling is declared void ab initio as it was vitiated by the process of suppression of material facts. Therefore , the appellate authori...

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