In re Puttahalagaiah G.H. (GST AAR Karnataka) Whether Rent received from Backward Classes Welfare Department, is taxable or not? The applicant has rented his property to the Backward Classes Welfare Department, Government of Karnataka, who in turn is using the same for providing hostel facilities to the post metric girls of backward classes. This is […]
In re Hadi Power Systems (GST AAR Karnataka) Whether concessional rate of GST shall apply to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works contract to a Government entity? It is observed that the privity of contract is between the applicant and the M/S […]
In re Arvind Envisol Limited (GST AAR Karnataka) Whether the service of supply, erection, commissioning and installation of waste-water pretreatment plant followed by operation and maintenance of such plant attracts rate 12% of GST in terms of notification No.11/2017 Central Tax (rate) Dated: 28/06/2017? The service of supply, erection, commissioning and installation of waste-water pre-treatment […]
Bishops Weed Food Crafts Pvt. Ltd. (GST AAR Karnataka) 1) Whether leasing of property for use as residence along with basic amenities would qualify, as composite supply under Section 2(30) of the Karnataka Goods and Services Tax Act, 2017? ‘Leasing of property for use as residence along with basic amenities’, in the instant case, is […]
The core issue before us to decide is the classification of the supply of software licence by the applicant i.e. whether it amounts to supply of goods or services. We observe that the software supplied by the applicant is a pre-developed or pre-designed software and made available through the use of encryption keys and hence it satisfies all the conditions that are required to be satisfied to cover them under the definition of ‘goods’,
In re Karnataka State Warehousing Corporation (GST AAR Karnataka) Whether ‘supervisory charges’ under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount […]
In re Great Lakes E-Learning Services Pvt. Ltd. (GST AAR Karnataka) FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA M/s Great Lakes E-Learning Services Pvt Ltd., Flat No:758-759, 19th Main, Sector-02, 1st Floor, HSR Layout, Near Sri Sai Mandir, Bengaluru-560102 (hereinafter referred as ‘applicant), having GSTIN: 29AAECB3694E1ZJ, filed an application for Advance […]
In re Olety Landmark Apartment Owner’s Association (GST AAR Karnataka) Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the ‘Sinking Fund’/Corpus Fund? The amounts collected by the applicant towards Sinking Fund amount to advances meant for future supply of services to members, covered under […]
In re BG Elevators and Escalators Private Limited (GST AAR Karnataka) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use and What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use? The rate of GST applicable […]
In re Hotel Sandesh Private Limited (GST AAR Karnataka) What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden? The applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden, Mysuru is […]
