The applicant withdrew its advance ruling request citing the need for further testing of its bio-diesel product. The Authority disposed of the application without addressing GST classification or rates. The case highlights that no ruling is issued when applications are withdrawn.
The Karnataka AAR held that the exemption for housing society contributions must be calculated on a monthly basis per member. The ruling clarified that the threshold cannot be aggregated annually even if billing is done quarterly or annually.
The AAR held that corpus fund contributions collected by a housing association are advances for future services and constitute a taxable supply. GST becomes payable at the time of collection under the time-of-supply provisions.
The Karnataka AAR held that corpus fund contributions collected by an apartment association constitute a supply under GST as they represent advances toward future services. GST is therefore payable at the time of collection of the corpus fund.
The AAR held that the ITC restriction under Notification 08/2018 applies only to the used motor vehicles themselves. Dealers can claim ITC on refurbishment, marketing, rent, and other business expenses.
The Authority ruled that solid waste management services provided to a Gram Panchayat qualify as exempt “pure services” under Notification 12/2017 as they relate to sanitation functions under Article 243G.
The Karnataka AAR held that corpus funds collected by apartment associations are advances for future services and therefore constitute consideration under GST. Tax becomes payable at the time of collection.
The AAR held that questions relating to refund of accumulated input tax credit under the inverted duty structure fall under refund provisions and cannot be decided through advance ruling.
Bangalore Metro Rail Corporation fails to qualify as a ‘Governmental Authority’ for GST exemption on concessions.
The Karnataka AAR rejected Cheftalk Food And Hospitality Services Pvt. Ltd.’s application for an advance ruling on GST subsidy inclusion, citing pending proceedings.
