AAR refrains from giving any ruling in respect of the question that Whether the Applicant’s GST registration should be retained or surrendered as the said question is beyond the jurisdiction of AAR
Karnataka Secondary Education Examination Board is an educational institution for the limited purpose of providing services by way of conduct of examination to the students.
In re Fire Prevent Systems (GST AAR Karnataka) Applicant is providing training to the trainees on fire prevention, the same is covered under SAC 999293 and is liable to GST at 18% as per Serial No.30 of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017 FULL TEXT OF THE ORDER OF AUTHORITY FOR […]
In re Auriga Research Private Limited (GST AAR Karnataka) Section 95 (c) of the CGST Act 2017 defines ‘Applicant’ as any person registered or desirous of obtaining registration under the said Act. It could be easily inferred from above that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance […]
Concessional rate of CGST @ 0.75% as per entry No.3(i) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by the Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019 is not applicable to the applicant as the said entry is applicable only to the promoters, but not to the sub-contractors.
In re Time Technoplast Ltd (GST AAAR Karnataka) It is a settled issue that benefit under a conditional notification cannot be extended in case of non-fulfillment of conditions and/or non-compliance of procedure prescribed therein. The basic rule in interpretation of any statutory provision is that the plain words of the statute must be given effect […]
In re Workplace Options India Pvt Ltd (GST AAAR Karnataka) The Appellant has argued before us that determination of liability to pay tax on any goods or services is a matter which is well within the ambit of an advance ruling and if the said determination involves examining the place of supply, then the same […]
In re Medreich Limited (GST AAR Karnataka) AAR observed on examination of the records that the issues/questions raised by the applicant in the instant application have already been taken up by the audit team, in the case of applicant under the provisions of the CGST Act 2017. From the audit report mentioned supra it is […]
Determination of place of supply is not covered under any of the clauses (a) to (g) of Section 97(2) of the CGST Act 2017. Further, the use of term ‘shall’, is an imperative command restricting the scope of advance ruling only to the questions enumerated in the said sub-section. Thus, to answer the question relating to determination of place of supply, is beyond the scope of advance ruling. This authority, therefore, cannot answer the first question in the application.
In re Keysight Technologies India Pvt. Ltd. (GST AAR Karnataka) The Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 and Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 stipulates the rate of CGST / IGST @ 5%, if the goods of computer software is supplied to public funded research institutions subject to fulfillment of the conditions prescribed under column […]
