In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka) Whether the applicants are correct in contending that the ‘Reagents’ used by the applicant for laboratory testing of water samples should be classified under Sl. No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017? But the Applicant requested to […]
It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of the CGST Act is concerned, the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2).
In re S.K. Aagrotechh (GST AAAR Karnataka) Having concluded that Pooja Oil is classifiable under sub-heading 1518 00 40 of the Customs Tariff as inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included, let us now determine the GST […]
In re Strides Emerging Markets Ltd (GST AAAR Karnataka) The active ingredient in ‘Nicotine Polacrilex Lozenge’ is Nicotine which is a natural alkaloid. Nicotine is bound to an ion-exchange resin (polymethacrilic acid) and administered in the form of tablets, chewing gum, lozenge or patches The chemical formulation of the nicotine bound to the resin polacrilexis […]
In re Maarq Spaces Private Limited (GST AAR Karnataka) 1. Whether the activity of development and sale of land attract tax under GST? In the instant case what the applicant receives as their remuneration for the provision of the services of development of the land and their subsequent activities related to the sale of the […]
Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models? The applicant is liable to pay GST on the machines / equipments given to the customers under the PRC Model but is not liable to pay GST on the machines / equipments given to the Customers under the RRC model.
In the instant case the applicant had already filed an application, on 27.11.2017, for advance ruling before the Gujarat Authority for Advance Ruling in respect of the same question i.e. classification of the product ‘Fanta Fruity Orange’ that has also been raised in the instant application.
In re M/s Arivu Educational Consultants Pvt. Ltd. (GST AAR Karnataka) Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service? The activity of collecting exam fee (charged by any university […]
In re Mountain Trail Foods Private Limited (GST AAR Karnataka) a) Applicability of rate of GST on the packed food products The sale of packed items like packaged food products which cannot be consumed as is basis and that needs further cooking operations and other packaged food products which are not processed by the applicant […]
In re M/s Ascendas Services (India) Private Limited (GST AAR Karnataka) a) Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017? The Value of the bus passes distributed […]
