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Technical testing and analysis is supply of services under GST

Case Name : In re M/s Krish Biotech Research Private Limited. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 110/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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ITC not available on works contract services supplied for construction of immovable property (other than plant and machinery)

Case Name : In re Embassy Industrial Park Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 109/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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EPC contract for construction of Solar Power Plant is ‘works contract’ of ‘composite supply’

Case Name : In re Brightstone Developers Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 108/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST Applicable on man power services provided to Karnataka Rural Road Development Agency

Case Name : In re M/s Wisdom Security Services (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 107/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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ITC under GST available on detachable wooden flooring

Case Name : In re Wework India Management Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 106/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on Diagnostic services provided to Hospitals & other establishments

Case Name : In re Matrix Imaging Solutions India Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 105/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on supply of construction service to land owner in lieu of transfer of development rights

Case Name : In re M/s Teamview Developers LLP (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 104/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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No ITC on goods or services involved in construction of immovable property

Case Name : In re Tarun Realtors Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 103/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Trust to pay GST on renting of temporary residential rooms for consideration to devotees

Case Name : In re M/s Acharya Shree Mahashraman Chaturmas Prava Vyvastha Samiti Trust (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 102/2019
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Sewerage services falls under Article 243W of Indian Constitution

Case Name : In re M/s Sewerage & Infrastructural Development Corporation of Goa Ltd. (GST AAR Goa)
Appeal Number : Advance Ruling No. GOA/GAAR/10 of 2018-19/1737
Date of Judgement/Order : 30/09/2019
Related Assessment Year :
Courts : AAR Goa (25) Advance Rulings (3785)
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