GPA holder is supplier of service and is liable to be registered under GST & required to pay GST on Renting of Immovable commercial Property
Bio-Phosphate merits classification under HSN code 3103 90 00 and exigible to GST @ 5%, as per Sl. No. 182B of Schedule I to Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017
GST on Government subsidy – Applicant is not a supplier of goods but is a recipient of goods. Thus instant application is not admissible.
In re Godrej Properties Limited (GST AAR Karnataka) Question i. Whether the applicant is liable to charge GST, if the booking of plot, receipt of consideration and agreement for sale is entered as well as sale deed is executed after the release certificate, on the following components (Under Section 97(2)(e ) of CGST / KGST […]
In re Marubeni India Pvt. Ltd. (GST AAR Karnataka) Whether the supply of goods from the Applicant to the overseas customer is taxable under GST as a zero rated supply or not? The applicant stated that they are a Private Limited Company registered under the provisions of CGST/KGST Act 2017; they are engaged in trading […]
GST on supply of aircraft type rating training services to commercial pilots in accordance with training curriculum approved by Directorate General of Civil Aviation for obtaining extension of aircraft type ratings on their existing licenses
Transaction of transfer/sale of one of independent running business divisions of Applicant, namely, business of providing/supplying of engineering services primarily relating to semi-conductor services as a whole, along with all the assets and liabilities of the independent business division on a going concern basis,
Input tax credit is not eligible on an inward supply which is held by the High Court as being neither a supply of goods or service.
In re SATS Food Solutions India Private Limited (GST AAR Karnataka) The applicant is engaged in the business of manufacture/production and supply of frozen food in institutional packs to companies in Aviation Industries, quick service restaurants, Hotels etc., across Ready To Eat (RTE)/ Ready To Cook (RTC)/ Processed and Semi Processed categories. The applicant has sought […]
Rule 3(b) of Legal Metrology (Packaged commoditites) Rules, 2011, provides that the provisions of Chapter II of that Rules shall not apply to cement, fertilizers and agricultural farm produce sold in above 50 kg bags. Whether the coir-pith compost, which is also the bio-fertiliser, sold by the registered person, falls under this category and exempt from GST?
