In re TE Connectivity Services India Pvt. Ltd. (GST AAR Karnataka) -
Whether subsidized deduction made from employees availing transportation or canteen services within office is supply under Section 7 of CGST Act...
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In re TE Connectivity India Pvt. Ltd. (GST AAR Karnataka) -
Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the factory would be considered as a 'supply' by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017....
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In Re Meat Mart Unit of the New Bangalore Ham Shop (GST AAR Karnataka) -
In re Meat Mart Unit of the New Bangalore Ham Shop (GST AAR Karnataka) The applicant has stated that they are trading in fresh and semi processed meat products like chicken, mutton, fish, pork and all type of packed cold cuts spices and masala powder etc. They are trading in both taxable and exempted goods. […]...
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In Re Prakash and Company (GST AAR Karnataka) -
All types of jaggery, pre-packaged and labeled are covered under S. No. 91A of Notification No. 1/2017 Central Tax (Rate) dated: 28.06.2017 as amended vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022...
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In Re S K Swamy and Company (GST AAR Karnataka) -
Construction of Railway under Bridge executed to Indian Railways by the Applicant is exigible to GST at 18% (SGST @ 9% and CGST @ 9%) if the Applicant is providing the services either as a main contractor or as a sub-contractor to main contractor....
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In Re Sri Annapumeshwari Enterprises (GST AAR Karnataka) -
Providing catering services to Educational Institution from 1st standard to 2nd PUC is exempted as per entry No. 66 of Notification No.12/2017-Central Tax Rate ...
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In re Sanjeevini Enterprises (GST AAR Karnataka) -
Works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are not exempted from GST. Providing Manpower service like data entry operator, security to Horticulture Department is exigible to GST at 18% (CGST @ 9% and KGST@9%)....
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In re Precision Camshafts Limited (GST AAAR Maharashtra) -
In re Precision Camshafts Limited (GST AAAR Maharashtra) The moot issues before us are as to whether activity of appellant is an intermediary service as held by the MAAR or as contended by the appellant, an activity of design and development of patterns/tools used for manufacturing of camshafts, for a overseas customer is a composite [&he...
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In re Portescap India Private Limited (GST AAAR Maharashtra) -
In re Portescap India Private Limited (GST AAAR Maharashtra) AAAR held that any supply of goods or services or both made to a SEZ developer or SEZ unit for carrying out the authorised operation in SEZ will be considered as zero-rated supply. That is, the said supply will not attract any GST whatsoever. It is […]...
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In re Krishna Institute of Medical Sciences Limited (GST AAAR Andhra Pradesh) -
AAR held that the administration of COVID – 19 vaccine is not an exempted supply as it is not covered under the definition of ‘healthcare services’. Further held that, it is a composite supply wherein the principal supply is the ‘sale of vaccine’ and the ancillary supply is the service of ‘administering of vaccine’ and liabl...
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