The Applicant, vide their letter dated 16.08.2021, has informed this authority that they wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- only under KGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017.
In re Metalex Steel Strips Pvt.Ltd (GST AAR Karnataka) We do job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988. Further above type of job work what value to be mentioned in e-way bill whether goods value or job work charges only. But the applicant, vide […]
In re NPS Industries (GST AAR Karnataka) i. Rate of tax on trailers registered to be used for agriculture purpose. ii. Rate of tax on trailers without tipping kit and to be registered for use for agricultural purposes. But the Applicant, vide their letter dated 16.08.2021, requested to permit them to withdraw the instant application, […]
In re Xtracare Products Private Limited (GST AAR Karnataka) Tariff heading 9619 covers articles having multiple layers designed to absorb and store fluid. Generally, these articles are shaped so as to fit snugly to human body. In the instant case, the impugned article- ‘baby wipes’ are neither designed to absorb and store fluids nor are […]
One of the important requirements for supply of any service to be treated as export of service’ is that the place of supply of service is outside India. The provisions for determination of place of supply of services where the location of the supplier or the location of the recipient of services is outside India are contained in Section 13 of the IGST Act, 2017.
AAR held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by the assessee registered at Noida, Uttar Pradesh as invoice can be raised by the assessee charging IGST from its registered office in Noida, Uttar Pradesh.
In re HDL Industries (GST AAR Karnataka) For the import of goods, the importer has to pay custom duty and IGST as per Customs Act, 1962 and Customs Tariff Act, 1975 on the value as determined under the Customs Tariff Act, 1975 at the point when the duties of customs are levied on the said […]
In re Star Creative (GST AAR Karnataka) i. Whether the documentary services including picture of the testimony / documentary video provided to corporations and various boards incuding KHB are exempted under GST? The documentary services including picture of the testimony/ documentary videos provided to corporations and various boards including KHB are taxable at 9% under […]
In re Pine Subsidiary Industry (GST AAR Karnataka) 1. The applicant can issue tax invoice with IGST to the customer outside Karnataka as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017, when […]
Karnataka AAR ruled that Pushti which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions is classified under HSN code 1106. If unbranded it attracts Nil GST as per S. No. 78 of Notification No. 2/2017-Central Tax (Rate) dated June 28, 2017 and if branded and packed it attracts 5% GST as per S. No. 59 of Schedule I of Notification No. 1/2017-Central Taxes (Rate) dated June 28, 2017.
