In re KSF-9 Corporate Services Pvt. Ltd. (GST AAR Karnataka) Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount? The value of the taxable supply of manpower services is the transaction value equivalent to the bill amount which is inclusive of actual […]
In re Midcon Polymers Pvt Ltd. (GST AAAR Karnataka) The Appellate Authority modify the advance ruling No.KAR ADRG 48/2020 dated 16-09-2020 and answer the questions raised by the Appellant in the original advance ruling application and in this appeal, as follows: 1. For the purpose of arriving at the value of rental income, the Appellant […]
Milk and Milk products are classified in Chapter 4 and the headings 0401 86 0402 are relevant to Milk / Milk in the form of powder or granules and crème. The product in the instant case is neither milk nor milk powder but ‘Chocolate Milk Powder’, which is admittedly obtained on blending of Whole Milk Powder with Chacolate Flavoured Powder in the ratio of 97.5 to 2.5.
In re Tirumala Milk Products Pvt Ltd. (GST AAAR Karnataka) in the instant appeal, the Appellant is aggrieved by the grounds on which the lower Authority has refused to admit the application for advance ruling which is that, the question on which the ruling was sought is a matter that is being investigated by the […]
In re Dempo Diary Industries Limited (AAR Karnataka) The applicant themselves admitted that M/s KMF hold 90% shares and hence have management / administrative control over the applicant. M/s KMF are the owners of `Nandini’ brand, against whom an offence case is pending before DGGI, Bengaluru on classification of flavoured milk. Thus it is very […]
In re Bengaluru Co-Operative Milk Union Ltd (GST AAR Karnataka) Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? The applicant themselves admitted that they are one of the share holders of M/s KMF, who are the owners of `Nandini’ […]
In re Sri. V. Mohandas Pai – Prop. Dheeraj Enterprises. (GST AAR Karnataka) We examine the records and observe that the instant application has been filed on 22.09.2020 and the question raised there in is about the classification of the services being provided by the applicant. It is an undisputed fact that a search, of […]
In re Alfa Granites (GST AAR Karnataka) Whether the applicant has to discharge GST on the total amount being collected by them from Virat Associate LLP, which incldes DMG Royalty, DMF and Owner’s Royalty, under forward charge mechanism or on Owner’s Royalty only? (The Applicant requested to permit them to withdraw the application filed for […]
In re Page Industries Limited (GST AAR Karnataka) Whether in the facts and circumstances of the case, the promotional products/Materials and Marketing Items used by the Applicant in promoting their brand and marketing their products can be considered as “inputs” as defined under Section 2(59) of the CGST Act, 2017 and GST paid on the […]
The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service. The appeal filed by the Department is disposed off on the above terms.
