2 Advance Rulings

Advance Rulings

GST: Karnataka AAR allows withdrawal of application by TE Connectivity Services India Pvt. Ltd.

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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GST on subsidised transportation and canteen services to employees – AAR allows withdrawal of application

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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ITC on trading of meat products & packed cold cuts spices & masala powder

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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GST on pre-packaged and labeled jaggery

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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GST on construction of Railway under Bridge /Tunnels executed to Indian Railways

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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Catering services to Educational Institutions from 1st standard to 2nd PUC is exempt from GST

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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GST on Works contract service to Bio Centers, Department of Horticulture & Center of excellence

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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GST on designing and development of tools for the overseas OEMs/Machinist

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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GST under RCM on renting of immovable property services received from SEEPZ/SEZ

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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Administering of COVID-19 vaccine by hospitals is a composite supply & liable for GST at 5%

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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