In re Sri Bhagyalakshmi Trading Corporation (GST AAR Karnataka) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)? The puffed gram, commonly called as “Fried Gram” and as “Hurigadale” or “Putani” in Kannada are a. Exempt from tax under the CGST Act and Karnataka GST Act if they are […]
In re Ideal Industrial Synergy Solutions Private Limited (GST AAR Karnataka) Whether selling of religious books attracts GST? If taxable, what would be the rate of GST and HSN Code & If exempted, the category of exempted goods and HSN Code? The supply of books by the applicant to the religious schools are supply of […]
In re Solize India Technologies Private Limited (GST AAR Karnataka) 1. Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods? The supply of software supplied by the applicant which is not designed and developed specific to any customer and sold without any customisation, qualifies as “supply […]
In re DKMS BMST Foundation India (GST AAR Karnataka) 1. The services of HLA Typing received by DKMS BMST Foundation India from the overseas laboratory is covered under the definition of “health care services by a clinical establishment” and thereby is exempted from IGST leviable thereon and accordingly not taxable in the hands of the […]
In re Sri Basaveshwara Corporation (GST AAR Karnataka) Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing unit? Poha bran is nothing but rice bran and is by product of Poha or Avalakki manufacturing process from paddy. Both rice bran and poha […]
In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka) The issue of the exemption activities carried out by the applicant with reference to administration and Pre and Post connection charges towards supply of electricity is pending before Honorable Supreme Court of India vide SLP Diary No.s 24733/2019 dated 09-08-2019. Since the matter is sub-judice therefore […]
In re San Engineering & Locomotive Company Ltd. (GST AAR Karnataka) Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with section 8(a) of CGST Act, […]
In re Srisai Luxurious Stay LLP (GST AAR Karnataka) 1. Whether the daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under Notification No.12/2017-Central Tax? The daily accommodation services ranging from Rs.300 to 500 per bed are eligible for exemption under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 2. […]
In re New Space India Limited (GST AAR Karnataka) 1) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)? The service of Leasing of Satellite Transponders, covered under SAC 9973 19, falls under the Entry No. […]
In the instant case, the applicant intends to supply goods or services or both from their principle place of business, which is located in Rajasthan. The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other than the principle place of business, as admitted by the applicant. Therefore the location of the supplier is nothing but the principle place of business which is in Rajasthan. Thus there is no requirement for a separate registration in Karnataka for execution of the contract referred supra.
