In re M/s The Nurserymen Co-operative Society (GST AAR Karnataka) Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors? Even after assuming the activity of […]
The services provided by the applicant to M/s Volvo Group India Pvt. Ltd., are “Passenger Transport Services” covered under Heading 9964 and this service is covered under the entry 8(vii) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended and are taxable at 9% under the CGST Act, 2017 and 9% under the KGST Act, 2017 .
In re S R Propellers Pvt. Ltd. (GST AAR Karnataka) Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels? The concessional rate of 5% GST in terms of entry number […]
In re M/s. Kohinoor Woods (GST AAR Karnataka) In this case, instead of Forestry Department taking the responsibility of cutting the trees it directed the applicant to cut and remove the standing live Tree. Thus applicant is ultimately removing the cut log and not the live trees, Here the job of cutting is undertaken by […]
In re Kwality Mobikes (P) Ltd. (GST AAR Karnataka) a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC? The Volume Discount received on purchases in the form of credit note without any adjustment of GST is not liable for GST. b) Whether volume discount received on retail […]
In re Informatics Publishing Ltd. (GST AAR Karnataka) Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No. 2/2018-Central Tax (Rate) dated 25.01.2018? The providing of access […]
Whether services provided by applicant to foreign client amount to export of service cannot be answered as Section 97 of CGST Act, 2017 does not empower Authority to give Ruling on Place of Supply of Goods or Services.
Applicant carries out the aggregation of various articles from various journals and creates a database for reference. They themselves do not publish any journals. So their activity is in the domain of aggregation and supply of educational material which has been published in journals by other persons.
In re M/s URC Construction (P) Limited (GST AAR Karnataka) What is the applicable rate of tax for the provision of construction service rendered to NCBS? The applicant have themselves stated that the NCBS began as a separate centre of TIFR in 1992, first in the Molecular Biology Unit at TIFR in Bombay, and then […]
In re Sri Balaji Rice Mill (GST AAR Karnataka) a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category? The manufacturers of rice who sells rice under Registered Brand name are liable to GST @ […]
