AAR Karnataka

GST on manufacturing & supply of submersible pump sets with installation

In re M/s United Engineering Works (GST AAR Karnataka)

In re M/s United Engineering Works (GST AAR Karnataka) The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation, electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries (farmers) as noti...

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GST on Partially completed flats

In re Durga Projects and Infra Structure Private Limited (GST AAR Karnataka)

Applicability of GST on partially completed flats i.e. a) Partially completed flats having identified customers before GST regime b) Partially completed flats, where customers are identified after implementation of GST regime, and c) Partially completed flats, where no customers are identified....

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GST payable on work executed under JDA on land owner’s portion

In re Durga Projects and Infra Structure Private Limited (GST AAR Karnataka)

The Applicant is liable to pay GST towards work executed under Joint Development Agreement on Land owner's portion, on the value to be arrived at in terms of pars 2 of the Notification No.11/ 2017-Central Tax (Rate) dated 28.06.2017 at the time of transfer of possession of the land owners' portion of the flats....

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GST on Tool Amortisation cost on Capital Goods received on return basis

In re M/s. Toolcomp Systems Private Limited (GST AAR Karnataka)

Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply....

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GST on oil used for lighting lamp for God

In re M/s Sri Kanyakaparameshwari Oil Mills (GST AAR Karnataka)

What is rate of tax for 'Non- perfumed Deepam Oil' which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code?...

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28% GST on mere mounting of body on chassis supplied by owner

In re M/s Tata Marcopolo Motors Ltd. (GST AAR Karnataka)

In re M/s Tata Marcopolo Motors Ltd. (GST AAR Karnataka) i. The supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner amounts to supply of goods and merits classification under HSN 8707, attracting 28% of GST. ii. The activity of step by step building of […]...

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GST AAR Karnataka allows Urbanac Projects to withdraw application

In re M/s Urbanac Projects Private Limited (GST AAR Karnataka)

The Applicant received mobilization advances for the work contract services, in the pre-GST regime, and paid service tax on such advances received. The Applicant submits that VAT was neither paid nor payable on such advances as there was no transfer of property in goods....

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GST AAR Karnataka permits Sanika Developers to withdraw application

In re M/s Sanika Developers (GST AAR Karnataka)

In re M/s Sanika Developers (GST AAR Karnataka) The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ? But the Applicant requested to permit them to withdraw ...

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GST AAR Karnataka permits Hotel Leela to withdraw application

In re M/s Hotel Leela Venture Limited (GST AAR Karnataka)

In re Ms Hotel Leela Venture Limited (GST AAR Karnataka) i) Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply […]...

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Room rent & food supplied in room constitute mixed supply or not- AAR allows withdrawal of application

In re M/s Rashi Eco Tourism Limited (GST AAR Karnataka)

In re M/s. Rashi Eco Tourism Limited (GST AAR Karnataka) The Applicant, vide their letter dated 09.03.2019, received in this office on 13.03.2019, has requested to permit them to withdraw the application filed for advance ruling, consequent to the decision of the Board of Directors of the Applicant Company. In view of the above, we [&hell...

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