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AAR Karnataka

GST on parts & accessories suitable for use solely with hearing aids

August 12, 2022 6510 Views 0 comment Print

The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading.

GST rate depends on nature of activity performed & not on form of agreement

August 12, 2022 1941 Views 0 comment Print

The form of the agreement is not important, but its nature/ substance has to be seen to arrive at the correct conclusions. The clear-cut demarcation of activities to each cost center demonstrates the intention of the contracting parties that each cost center is independent supply center undertaking either the supply of goods or supply of services.

KTBS not State Government or educational institution for GST

August 12, 2022 1098 Views 0 comment Print

KTBS can be classified as ‘educational institution’ or State Government for applicability of GST on printing services, 18% GST Payable.

GST on services to Karnataka Secondary Education Examinations Board

August 12, 2022 1101 Views 0 comment Print

GST on Services of of printing stationery items such as question papers, admit cards, SSLC Pass Certificate, overprinting of variable data and lamination, fail marks cards, Circulars, ID Cards on contract basis for the Karnataka Secondary Education Examinations Board and utilized for conduct of examinations

GST on Services to Bangalore Water Supply & Sewerage Board

August 12, 2022 3162 Views 0 comment Print

Whether the supply of services to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate)

No GST on cleaning & sweeping of lawns services to Horticulture Dept

August 12, 2022 3603 Views 0 comment Print

Services to Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation & transport of garbage are liable for GST at NIL rate

Advance ruling application not maintainable on issue pending before Authorities

August 12, 2022 555 Views 0 comment Print

The issues raised in the instant application and the issues mentioned in the notice mentioned supra are one and the same i.e applicability of GST on supply of manpower service to M/s. Karnataka Institute of Leather Technology. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled.

Amusement Park ride karts cannot be classified as Motor Vehicle

August 12, 2022 3894 Views 0 comment Print

Amusement park ride karts cannot be classified as Motor Vehicle & will attract GST @ 18% under HSN 9503 of Customs Tariff Act: AAR Karnataka

GST payable on reimbursement received of stipend if Appellant not qualifies as pure agent

July 9, 2022 696 Views 0 comment Print

In re Teamlease Education Foundation (GST AAAR Karnataka) The limited issue for determination is whether the Appellant is acting as a ‘pure agent’ of the industry partner to the extent of reimbursement received towards stipend paid to trainees as part of the training agreement. In their appeal before AAAR, the Appellant has contended that the […]

Question on claim of ITC on Common Services falls under Section 97(2)(d)

July 9, 2022 624 Views 0 comment Print

The question ‘Whether ITC can be claimed on common services which arc utilized for both taxable as well as exempted supplies?’ is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGST Act.

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