Advance Rulings

18% GST payable Construction new civil structures Airport Authority India

In re Vishal Infra Structure limited (GST AAR Karnataka)

In re Vishal Infra Structure limited (GST AAR Karnataka) The applicant is undertaking a contract of works contract of construction of a civil structure or any other original works for the Airport Authorities of India. The Department of Personnel and Training, Government of India has shown in the company profile that the shareholding of th...

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Bangalore Development Authority is a Government Authority under GST Law

In re V.K Building Services Private Limited (GST AAR Karnataka)

Bangalore Development Authority is an authority established by the State Government under the Bangalore Development Authority Act, 1976 and it is entrusted with the activity of development of the City of Bangalore and areas adjacent thereto and for matters connected therewith....

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Supply of both goods & services in relation to an immovable property is a works contract

In re Gowri Infra Engineering Private Limited (GST AAR Karnataka)

In re Gowri Infra Engineering Private Limited (GST AAR Karnataka) a) Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule II of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017? The applicant is constructing […]...

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Accommodation services to SEZ units can be treated as zero rated supplies

In re Carnation Hotels Private Limited (GST AAR Karnataka)

In re Carnation Hotels Private Limited (GST AAR Karnataka) a. Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST? The accommodation service proposed to be rendered by the applicant to SEZ units are covered under the IGST as it is an inter-State supply […]...

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GST on Printing of books etc. for which materials are provided by customers

In re Sukee Printpack LLP (GST AAR Karnataka)

In re Sukee Printpack LLP (GST AAR Karnataka) 1. In the case where applicant is supplying the paper and paper board printed with content supplied by the recipient of the goods made using physical inputs including paper belonging to the recipient and – a. If the final printed material is a book or a journal […]...

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Pattadar Passbook cum Title Deed classifiable under HSN 4820

In re Manipal Technologies Limited (GST AAR Karnataka)

In re Manipal Technologies Limited (GST AAR Karnataka) Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820. Section 3 of Telangana State Rights in Land Pattadar Passbooks Act – 1971, provides that a record of rights shall be crea...

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5% GST payable on Food supplied under cash & carry model

In re M/s Elior India Catering LLP (GST AAR Karnataka)

The supply of goods being food or any other article for human consumption or any drink provided by the applicant under cash and carry model where in the items are prepared in the same premises from where it is supplied is covered under amended entry No. 7(i) of the Notification No. 11/2017 - Central Tax dated 28.06.2017 as amended by Noti...

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Classification of Pulpwood supplied to paper mills and rate of GST

In re Shree Rajarajeshwari and Company (GST AAR Karnataka)

In re Shree Rajarajeshwari and Company (GST AAR Karnataka) What is the Classification of Pulpwood supplied to paper mills and the rate of tax (GST) thereon? In this regard a Circular was issued by the Government of India bearing Circular number 80/54/2018-GST dated 31-12-2018 stating that representation had been received seeking clarifica...

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Warranty services with Distribution of Volvo buses is composite supplies

In re Volvo Eicher Commercial Vehicles Limited (GST AAR Karnataka)

In re Volvo Eicher Commercial Vehicles Limited (GST AAR Karnataka) Whether the supplies made by the Applicant to Volvo Sweden is a supply of services and Whether the supplies by the Applicant amounts to export of services to Volvo Sweden and hence zero rated under GST law? Applicant-M/s Volvo-Eicher Commercial Vehicles Limited  is not ch...

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Pre-sales marketing services by Indian Subsidiary to foreign parent are intermediary services

In re M/s Infinera India Private Limited (GST AAR Karnataka)

In re M/s Infinera India Private Limited (GST AAR Karnataka) Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the lev...

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