In Re United Breweries Limited (GST AAR Karnataka) (a) Whether beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its […]
M/s Manipal Academy for Higher Education, University Building, Madhav Nagar, Manipal, Udipi, Karnataka — 576 104, (herein after referred to as MAHE / Applicant) having GSTIN number 29AAETM8695B1Z4, have filed an application, on 04.12.2017, for advance ruling under Section 97 of COST Act,2017, KGST Act, 2017 & 1GST Act,
i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education? ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?
In re Rajashri Foods Pvt. Ltd. (AAR Karnataka) The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a going concern amounts to supply of service. The transaction of transfer of one of the units of the Applicant as a going concern is covered […]
In the instant case the Applicant is involved in providing the services of diagnosis, pre & post counseling, therapy and prevention of diseases by providing tests that are sophisticated and relevant. The medical team of the applicant is involved in the complete cycle and hence they facilitate the diagnosis process and therefore the services provided by the applicant qualify to be health care services.
In Re Tathagat Health Care Centre LLP (AAR Karnataka) The applicant is a cardiology specialised hospital running on a premises taken on lease. They are providing cardiology related, life saving, health care services to the patients and the said output services are exempt from GST. They have taken premises of one floor on rental basis […]
KPTCL can not be regarded as State Government and Applicant is not entitled for the benefit of concessional rate of GST @12% in terms of Notification No. 24/2017-Central Tax (Rate) dated 21.09.2017.
The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly.
In re M/s Giriraj Renewables Private Ltd. (AAR Karnataka) The Applicant is an EPC contractor and enters into contract with various developers who desire to set up and operate solar photovoltaic plants for supply of power generated. The contracts are for supply of goods as well as services. The applicant has sought advance ruling in respect […]
