AAR Rulings - Page 5

12% GST on construction of houses under Pradhan Mantri Awas Yojana

In re Shimsha Infrastructures (GST AAR Karnataka)

In re Shimsha Infrastructures (GST AAR Karnataka) What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under ‘Pradhan Mantri Awas Yojana’. The rate of tax is 12% for works contract under Pradhan mantri Awas Yojana as per serial no. 3 ...

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12% GST payable on railway network work executed by sub-contractors

In re Qatro Rail Tech Solutions Limited (GST AAR Karnataka)

In re Qatro Rail Tech Solutions Limited (GST AAR Karnataka) a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways. Since […]...

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Relocation related services are Mixed supply when services billed for a single price

In re M/s Cartus India Private Limited (GST AAR Karnataka)

In re M/s Cartus India Private Limited (GST AAR Karnataka) Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST?” 1. The services supplied by the applicant do not constitute...

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Supply of e-campus solutions (leasing of infrastructure) falls under SAC 997329

In re VAPS Knowledge Services Pvt. Ltd. (GST AAR Karnataka)

In re VAPS Knowledge Services Pvt. Ltd. (GST AAR Karnataka) What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant? The supplies made by the applicant are covered under SAC 997329 and is liable to tax at 9% CGST under entry 17(iii) of Notification […]...

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Bus passes distributed to commuters & facilitation charges includable in value of service

In re M/s Ascendas Services (India) Private Limited (GST AAR Karnataka)

In re M/s Ascendas Services (India) Private Limited (GST AAR Karnataka) a) Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017?  The Value of the bus passes distributed […]...

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Air handling units & Air Ventilators are classifiable under HSN 84145910

In re VTS TF Air Systems Pvt. Ltd. (GST AAR Karnataka)

The Air handling units which are supplied by the applicant is classified under HSN 8415 90 00 and  The Air Ventilators which are supplied by the applicant is classified under HSN 8414 59 10....

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GST payable on Godown Renting Services which is not storage service of food items

In re Karnataka Food & Civil Supplies Corporation (GST AAR Karnataka)

In re Karnataka Food & Civil Supplies Corporation (GST AAR Karnataka) The applicant is hiring a Godown of Central Warehousing Corporation, Belgaum and paying storage charges for the agreed space for storage. Is it liable to pay GST on Total Storage charges or is it liable to pay GST on taxable storage food commodities like […]...

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18% GST payable on EPC services provided to Govt owned Electricity Supply Companies

In re Manipal Energy & Infratech Ltd. (GST AAR Karnataka)

In re Manipal Energy & Infratech Ltd. (GST AAR Karnataka) Whether entry 3(vi)(a) to Notification No.8/2017 –Integrated Tax (Rate) is applicable for services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, installation, completion, etc., whi...

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Technical testing and analysis is supply of services under GST

In re M/s Krish Biotech Research Private Limited. (GST AAR Karnataka)

Whether the activity of technical testing and analysis carried out by KBRPL is liable to Goods and Services Tax under the provisions of Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time....

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ITC not available on works contract services supplied for construction of immovable property (other than plant and machinery)

In re Embassy Industrial Park Private Limited (GST AAR Karnataka)

In re Embassy Industrial Park Private Limited (GST AAR Karnataka) Whether input GST credit can be availed by the applicant on the inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire System? The applicant has admitted that the works of electrical, structural, lighting, physical...

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