In re M/s Prestige South Ridge Apartment Owners’ Association (GST AAR Karnataka) Question 1) Whether the activity of procuring Goods and Services from third parties for upkeep and maintenance of Apartments and collecting the monies from its members to pay third party vendors is an activity liable to GST? Answer 1. The activity of procuring […]
In re P.S. Electricals (GST AAR Karnataka) Question 1- What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) ie., whether the GST rate 18% or 12% is to be […]
In re Vishal Infra Structure limited (GST AAR Karnataka) The applicant is undertaking a contract of works contract of construction of a civil structure or any other original works for the Airport Authorities of India. The Department of Personnel and Training, Government of India has shown in the company profile that the shareholding of the […]
Bangalore Development Authority is an authority established by the State Government under the Bangalore Development Authority Act, 1976 and it is entrusted with the activity of development of the City of Bangalore and areas adjacent thereto and for matters connected therewith.
In re Gowri Infra Engineering Private Limited (GST AAR Karnataka) a) Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule II of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017? The applicant is constructing […]
In re Carnation Hotels Private Limited (GST AAR Karnataka) a. Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST? The accommodation service proposed to be rendered by the applicant to SEZ units are covered under the IGST as it is an inter-State supply […]
In re Sukee Printpack LLP (GST AAR Karnataka) 1. In the case where applicant is supplying the paper and paper board printed with content supplied by the recipient of the goods made using physical inputs including paper belonging to the recipient and – a. If the final printed material is a book or a journal […]
In re Manipal Technologies Limited (GST AAR Karnataka) Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820. Section 3 of Telangana State Rights in Land Pattadar Passbooks Act – 1971, provides that a record of rights shall be created. […]
The supply of goods being food or any other article for human consumption or any drink provided by the applicant under cash and carry model where in the items are prepared in the same premises from where it is supplied is covered under amended entry No. 7(i) of the Notification No. 11/2017 – Central Tax dated 28.06.2017 as amended by Notification No. 13 /2018 – Central Tax (Rate) dated 26-07-2018.
In re Shree Rajarajeshwari and Company (GST AAR Karnataka) What is the Classification of Pulpwood supplied to paper mills and the rate of tax (GST) thereon? In this regard a Circular was issued by the Government of India bearing Circular number 80/54/2018-GST dated 31-12-2018 stating that representation had been received seeking clarification on applicability of […]
