AAR Rulings - Page 10

HLA Typing received from overseas laboratory is health care services & Exempt from IGST

In re DKMS BMST Foundation India (GST AAR Karnataka)

In re DKMS BMST Foundation India (GST AAR Karnataka) 1. The services of HLA Typing received by DKMS BMST Foundation India from the overseas laboratory is covered under the definition of “health care services by a clinical establishment” and thereby is exempted from IGST leviable thereon and accordingly not taxable in the hands...

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Poha bran classifiable under HSN 23024090- 5% GST Payable

In re Sri Basaveshwara Corporation (GST AAR Karnataka)

In re Sri Basaveshwara Corporation (GST AAR Karnataka) Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing unit? Poha bran is nothing but rice bran and is by product of Poha or Avalakki manufacturing process from paddy. Both rice bran and poha […]...

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GST Advance ruling cannot be given on matter pending before SC

In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka)

In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka) The issue of the exemption activities carried out by the applicant with reference to administration and Pre and Post connection charges towards supply of electricity is pending before Honorable Supreme Court of India vide SLP Diary No.s 24733/2019 dated 09-08...

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Freight & insurance charges forms part of value of supply of power packs

In re San Engineering & Locomotive Company Ltd. (GST AAR Karnataka)

In re San Engineering & Locomotive Company Ltd. (GST AAR Karnataka) Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with se...

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GST on Boarding & Lodging facilities both on monthly & daily tariffs

In re Srisai Luxurious Stay LLP (GST AAR Karnataka)

In re Srisai Luxurious Stay LLP (GST AAR Karnataka) 1. Whether the daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under Notification No.12/2017-Central Tax? The daily accommodation services ranging from Rs.300 to 500 per bed are eligible for exemption under Notification No. 12/2017- Central T...

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Leasing of Satellite Transponder falls under SAC Code 997319

In re New Space India Limited (GST AAR Karnataka)

In re New Space India Limited (GST AAR Karnataka) 1) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)? The service of Leasing of Satellite Transponders, covered under SAC 9973 19, falls under the Entry No. […]...

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Separate GST registration in other State not needed for execution of contract in that state

In re M/s T & D Electricals (AAR karnataka)

In the instant case, the applicant intends to supply goods or services or both from their principle place of business, which is located in Rajasthan. The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other than the principle place of business, a...

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No GST exemption on leasing of immovable property in the nature of hotel, inn, guest house

In re Sri. Taghar Vasudeva Ambrish (GST AAR Karnataka)

The contract of the applicant group with the Company is verified and found that what is given is an immovable property consisting of only rooms with attache toilets as per the Layout of the leased premises annexed to the Lease agreement and does not fit into the meaning of a dwelling which means a house....

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No exclusion of Govt subsidy granted to farmer from transaction value

In re M/s Megha Agrotech Private Limited (AAR Karnataka)

The amount of assistance received by the farmer or on account of the farmer from the Government Department has no bearing on the price and hence on the value of supply made by the applicant to the farmer and is not covered under section 15(2)(e) of the CGST Act, 2017....

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GST on second hand gold jewellery purchased from individuals (Non dealers)

In re Attica Gold Pvt. Limited (GST AAR Karnataka)

In re Attica Gold Pvt. Limited (GST AAR Karnataka) a) Whether applicant dealing in second hand goods and tax is to be paid on the difference between the selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017 if dealer purchases used / second hand gold jewellery from individuals who are […]...

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