In re Karnataka Urban Infrastructure Development and Finance Corporation Limited (GST AAR Karnataka) AAR examined whether the applicant, is the proper person to file the instant application or not, being the recipient of the impugned services to which the questions are related. In this regard we observe that Section 95(a) of the CGST Act 2017, […]
Exemption provided to outward supplies of applicant does not have a bearing on GST liabilities under reverse charge basis on supplies received by applicant.
In re Multi-Verse Technologies Pvt. Ltd (GST AAR Karnataka) Applicant is engaged in the business of providing computer software application services designed to run on digital devices such as mobile phones, tablets, personal computers in the state of Karnataka and the said services are meant for facilitating business transactions of supply of goods or services […]
In re KMV Projects Limited (GST AAR Karnataka) a. Works contract services executed to Public works Department, Government of Karnataka, for Construction of Airport Terminal Building in Shivamogga are liable to tax at 9% CGST as per entry No. 3(xii) of Notification No. 11/2017-Central Tax (Rate), dated: 28.06.2017 . b. Works contract services executed to […]
The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer merits classification under heading 8415 20 10.
Whether the Applicant would be eligible to avail the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program against the loyalty points earned / accumulated by the said customers?
The product “Kingfisher Radler’ has different variants and all the variants merit classification as carbonated beverages of fruit drink, all covered under tariff heading 2202 99 90.
In re Sairam Gopalkrishna Bhat (GST AAAR Karnataka) The proviso to Section 100(2) empowers this Authority to condone a further delay of 30 days if it is satisfied that the Appellant was prevented by sufficient cause from filing the appeal within the prescribed period of 30 days. This grace period which is available to the […]
In re Rabia Khanum (GST AAR Karnataka) The Applicant is an individual who owns land and planning to convert that land into residential sites and sell them to individuals and the applicant seeks advance ruling whether GST is applicable on sale of these sites. Thus CBIC has clarified that land may be sold either as […]
GST on construction of houses and infrastructure activities to Karnataka Slum Development Board under Pradhan Mantri Awas Yojana , construction of buildings to Belagavi Smart City Limited under Smart City projects and construction of Police Station under the Karnataka Housing Board, Bangalore.
