Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 15-07-2019.
Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply.
In re M/s Tata Marcopolo Motors Ltd. (GST AAR Karnataka) i. The supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner amounts to supply of goods and merits classification under HSN 8707, attracting 28% of GST. ii. The activity of step by step building of […]
What is rate of tax for ‘Non- perfumed Deepam Oil’ which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code?
Whether the PVC Carpet Mats manufactured by the applicant is classifiable under Tariff item 5705 00 49 of the Customs Tariff Act, 1975 and therefore, in view of Entry 146 of Schedule II of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 12%.
The Applicant received mobilization advances for the work contract services, in the pre-GST regime, and paid service tax on such advances received. The Applicant submits that VAT was neither paid nor payable on such advances as there was no transfer of property in goods.
In re Ms Hotel Leela Venture Limited (GST AAR Karnataka) i) Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply […]
In re M/s Sanika Developers (GST AAR Karnataka) The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ? But the Applicant requested to permit them to withdraw the […]
In re M/s. Rashi Eco Tourism Limited (GST AAR Karnataka) The Applicant, vide their letter dated 09.03.2019, received in this office on 13.03.2019, has requested to permit them to withdraw the application filed for advance ruling, consequent to the decision of the Board of Directors of the Applicant Company. In view of the above, we […]
In re M/s Britannia Industries Limited (GST AAR Karnataka) Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed supply attracting the rate of tax of the product attracting the highest rate of […]
