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

Period for filing appeal against AAR order to be counted from Original Order & not from date of ROM rejection order

Advance ruling obtained by suppression of material facts is void ab initio

GST payable on leasing of property in the nature of hotel, inn, guest house

GST on sub-contract of landscape development & maintenance of garden work for Govt dept

GST on development of land and sale of plots

Depositing timber with GTD for disposal amounts to supply: AAAR

ITC under GST available on detachable wooden flooring & stackable glass partitions

GST AAR cannot condone delay after expiry of 30 days for filing appeal: AAAR

GST Appellate Authority can condone delay of upto 30 days only

GST on renting of 2 BHK unit and dormitory

Mere renting of space cannot be said to be service for storage or warehousing of goods

GST on additional facilities provided with accommodation services

Services for facilitating supply of products without supply on own account is intermediary services

18% GST on commercial services to electricity distribution companies
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.
