Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost? The provision of material and labour during warranty period without consideration (free of cost) does not come under the purview of supply in terms of Section 7 of the CGST Act, 2017 and no GST is leviable in such free of cost replacements/ labour services.
In re Hindustan Agencies (GST AAR Karnataka) i. Whether the applicant is entitled to collect GST on Supply of services which pertains to selling of agricultural produce as per APMC Act? The applicant is liable to collect CGST @ 9% and KGST @ 9% on supply of services relating to sale or purchase of rice. […]
In re Pavan Ventures (GST AAR Karnataka) a. The firm supplies food in a day out package along with sports and adventure activities, whether it constitutes mixed supply? If yes, what is the rate of GST? b. If services provided on a day out package along with food, what is the GST rate? Or can […]
In re Smt. Maddi Sumalatha (GST AAR Karnataka) Rate of GST applicable to Areca Leaf Plates Machine pressed, But the Applicant, vide their email dated 29.10.2021, has informed this authority that they wish 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 […]
In re Bank Note Paper Mill India Pvt. Ltd (GST AAR Karnataka) a. Applicability of GST on Liquidated damages for delay in supply as penalty (this is in nature of penalty) b. Applicability of GST on Liquidated damages for compensation of extra cost on account of default from the supplier (this is in the nature […]
In re Johnson Lifts Pvt. Ltd (GST AAR Karnataka) Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when- (a) Such building consists of more than one residential unit and falls under the definition of ‘residential complex’ But the Applicant, vide their letter dated 26.08.2021, informed this authority that they withdraw their application, filed for advance […]
Applicant has not discharged the fee of Rs.5,000/- each under any of the CGST/KGST Act 2017 and hence the instant application is liable for rejction under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.
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, […]
