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 can be classified as ‘educational institution’ or State Government for applicability of GST on printing services, 18% GST Payable.
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
Whether the supply of services to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate)
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
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 & will attract GST @ 18% under HSN 9503 of Customs Tariff Act: AAR Karnataka
In re Spraytec India Ltd. (CAAR Delhi) It is not in dispute that no Show Cause Notice had been issued to the applicant by DRI, New Delhi regarding the past clearances at the time of the applicant filing application before the erstwhile AAR, even if it is acknowledged that DRI. New Delhi was investigating the issue […]
Clarification on issue as to whether the goods sought to be imported namely Lithium Ion Cell (Captive Consumption — For LED)” merits benefit under Sr. No. 471 of Exemption Notification No. 50/2017-Cus. dated 30.06.2017, as amended by Notification No. 02/2021-Cus. dated 01.02.2021 as part for use in manufacture of LED Emergency Bulb/ Light.
The applicant intends to claim exemption from basic customs duty and Integrated Goods and Service Tax with respect to the import of cable laying vessel, as per Sr. Nos. 555 and 557C of the Notification No. 50/2017-Customs, dated June 30, 2017.
