Courts: Karnataka AAAR
Read latest Karnataka AAAR appellate advance rulings on GST classification, taxability, ITC, exemptions, valuation and other GST issues.

Additional Surcharge on Open Access Consumers Exempt from GST

Licensing services of film distribution classifiable under SAC 999614: AAAR Karnataka

ITC not available on vouchers received by Myntra: AAAR

Sale of small plots of land with development work is not taxable under GST

Appellant cannot be treated as Local Authority merely for registration as Local Authority with Income Tax & GST Department

Parts & accessories of hearing aids falling under tariff item 90219010 not entitled for GST exemption

Appeal cannot be filed against the question unanswered/rejected by AAR

GST AAAR not empowered to condone the delay beyond the prescribed period

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

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

Benefit under a conditional notification cannot be extended in case of non-fulfillment of conditions

AAR cannot give ruling on classification of service supplied by third party who is not applicant: AAAR

Supply of vouchers by Appellant is a supply of goods: AAAR

GST: Land filling pit is a civil structure, not a plant or machinery- ITC not eligilble
Karnataka AAAR covers decisions of the Karnataka Appellate Authority for Advance Ruling under GST. Appellate rulings may involve classification, taxability, GST rates, input tax credit, exemptions, valuation and other issues within the advance ruling framework. Readers can use this archive to research Karnataka AAAR decisions and appellate treatment of Karnataka AAR rulings.
