AAR Rulings - Page 5

Setting up of data centres involving transfer of property in goods is Works Contract

In re M/s. Hewlett Packard Enterprise India Private Limited (GST AAR Karnataka)

Applicant has entered into a contract for carrying out the various listed activities leading to erection, fitting out, renovation and commissioning of data centres. The contract also involves transfer of property in goods. It is therefore opined that the proposed activities of the applicant are covered under the definition of Works Contra...

Read More

ITC on Hotel Construction- AAR allows withdraw of application

In re Geetastar Resorts Pvt. Ltd. (GST AAR Rajasthan)

In re Geetastar Resorts Pvt. Ltd. (GST AAR Rajasthan) Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services? Since the applicant has withdrawn the application, therefore, no ruling is given. FULL TEXT ...

Read More

Ancillary Services to tour operators are ‘Support Services’- 18% GST

In re Crown Tours and Travels (GST AAR Rajasthan)

The services provided by the supplier are not in the nature of services provided by Tour Operator, the said supply of services cannot be classified under SAC 9985(i) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017....

Read More

GST on construction of building for Govt entity for accommodating SMEs & Startups

In re KPC Projects Limited (GST AAR Andhra Padesh)

In re KPC Projects Limited (GST AAR Andhra Padesh) Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract...

Read More

GST on machines given to customers under RRC/PRC models

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

Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models? The applicant is liable to pay GST on the machines / equipments given to the customers under the PRC Model but is not liable to pay GST on the machines / equipments given to the Customers under the RRC model....

Read More

GST payable on development of land into residential layout and sale as per JDA

In re Maarq Spaces Private Limited (GST AAR Karnataka)

In re Maarq Spaces Private Limited (GST AAR Karnataka) 1. Whether the activity of development and sale of land attract tax under GST?  In the instant case what the applicant receives as their remuneration for the provision of the services of development of the land and their subsequent activities related to the sale of the […]...

Read More

EPC contract to set-up solar power plant till 31.12.2018 is works contract: AAR Karnataka

In re M/s Solarys Non-Conventional Energy Private Limited (GST AAR Karnataka)

Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as 'Solar Power Generating System' at 5% and services at 18%....

Read More

GST on GTA cannot be avoided by non-issuance of consignment note

In re K M Trans Logistics Private Limited  (GST AAAR Rajasthan)

In re K M Trans Logistics Private Limited  (GST AAAR Rajasthan) Appellant is claiming on its official website (www.kmtrans.in) that they are serving about 90% of car makers viz. Maruti Suzuki, Toyota, Tata, Hyundai, Mahindra etc., are having Fleet Size of 1250, 35 branch offices, 32 loading stations, 80 service support. From this, it is...

Read More

Fusible interlining cloth classifiable under Heading 5903: AAR West Bengal

In re Sadguru Seva Paridhan Pvt Ltd (AAR West Bengal)

The Applicant's product, namely fusible interlining cloth, is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975....

Read More

GST on supply of warehoused goods if supplied to recipient before clearance for home consumption

In re Shewratan Company Pvt Ltd. (GST AAR West Bengal)

The Applicant's supplies to the foreign going vessels shall be treated neither as a supply of goods nor services in terms of paragraph 8(a) of Schedule III under section 7(2)(a) of the GST Act if such stores are warehoused goods supplied to the recipient before clearance for home consumption...

Read More

Supply of goods through PDS is not exempt: AAR West Bengal

In re Dipeet Agarwal (GST AAR West Bengal)

Supply of goods through PDS is not exempt under Notification No. 2/2017 - CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 - FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not included in Schedule III either. The ...

Read More

AAR rejects application as same issue was already pending before another authority

In re M/s Anik Milk Products Private Limited (GST AAR Madhya Pradesh)

The application filed by the applicant is rejected as not admissible in terms of first Proviso to Section 98(2) of the GST Act 2017, since the issue was already pending before another authority when the application was made before AAR....

Read More

GST exempt on services of transportation of students and staff of college to and from college

In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh)

In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh) Services provided by the applicant for transportation of students and staff of the contracee’s Institute/college under contract carriage by non-air conditioned buses is exempt from GST as per clause (b) of SI. No. 15 of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017. H...

Read More

GST on Utility Vehicles, predominantly designed for transportation of goods

In re M/s Force Motors Limited (GST AAR Madhya Pradesh)

The product in question viz. Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles as per Automotive Industry Standards AIS 053, shall merit classification under Chapter 8704 of the GST Tariff and shall be chargeable to GST at the rate prevailing at the time of supply....

Read More

No GST exemption on ‘Fitness Centre cum Gym’ items supplied to MPPGCL

In re M/s Kalyan Toll Infrastructure Ltd (GST AAR Madhya Pradesh)

In the instant case we find that the applicant have been awarded a consolidated contract for carrying out different specified works at Shri Singaji Thermal Power Project, which includes erection, commissioning, installation etc. We also find it necessary to place on record that there are certain items mentioned in the subject contract inc...

Read More

GST on Promotions of Research and Publishing of online research journal

In re M/s World Researchers Associations (GST AAR Madhya Pradesh)

In re M/s World Researchers Associations (GST AAR Madhya Pradesh) A joint reading of activities covered under the Notification and the activities performed show that Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling; or s...

Read More

GST Rate on services of coal beneficiation and transportation

In re M/s Madhya Pradesh Power Generating Company (GST AAR Madhya Pradesh)

In re M/s Madhya Pradesh Power Generating Company (GST AAR Madhya Pradesh) The services of coal beneficiation and transportation are two different supplies and they will attract the following rates: a. Coal Beneficiation: GST @18% (CGST 9% + SGST 9%) under SAC9997 b. Transportation by a GTA by road @5% (CGST 2.5% + SGST 2.5%) […]...

Read More

For levy of cess ground clearance of vehicle is to be considered in laden condition only

In re Tata Motors Limited (GST AAAR Maharashtra)

For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition? For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only....

Read More

AAR cannot determine levy of GST on Fees collected from overseas Investors

In re Multiples Alternate Asset Management Private Limited (GST AAAR Maharashtra)

It can decisively be concluded that the question posed by the Appellant i.e. whether the GST is applicable on the Investment Advisory and Management Fees collected from the overseas Investors, is beyond the jurisdiction of the Advance Ruling, and hence cannot be decided by the Advance Ruling Authority...

Read More

ITC not available on goods & services used for construction of Tie-in pipelines, from FSRU to National grid: AAAR

In re Western Concessions Private Limited (GST AAAR Maharashtra)

Tie-in pipeline under question will not be construed as plant and machinery, and hence the Appellant will not be entitled to avail the ITC of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid as per the provision laid out in section 17(5)(c) and 17(5)(d) of the CGST Act, 2017....

Read More

AAAR cannot determine the place of supply

In re Micro Instruments (GST AAAR Maharashtra)

In re Micro Instruments (GST AAAR Maharashtra) Coming to the present case, we observe that in order to determine which levy, whether export, or CGST or IGST, will be imposed on the said supply of ‘intermediary services’ of the Appellant, we will have to determine the place of supply. Then only we can determine the […]...

Read More

AAAR have no jurisdiction to determine place of supply of services or goods or both

In re Segoma Imaging Technologies India Pvt. Ltd. (GST AAAR Maharashtra)

in order to determine which levy, whether CGST and SGST, or IGST will be imposed on the said supply of photography services of the Appellant, we will have to determine the place of supply. Then only, we can determine the nature of levy, whether CGST and SGST or IGST, which will be imposed on the said supply of service of the Appellant. Si...

Read More

Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR

Activity of rendering repairing services for boats/vessels along-with supply of spares and accessories cannot be considered as a composite supply as the supply of spare parts/accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted differently....

Read More

Concessional GST Rate not applicable on Civil work for Kerala State Electricity Board

In re M/s. R.S. Development & Constructions India Pvt. Ltd. (GST AAR Kerala)

The predominant nature of supply is construction of part of Dam ie, construction of various structures of dam like tunnels etc. Such structures are covered by the definition of Dam as per The Dam Safety Bill, 2019 which was placed in the Lok Sabha....

Read More

PVC Tufted Coir Mats & Matting cannot be considered as textile of coir and floor coverings

In re M/s. Travancore Coco tuft Pvt. Ltd. (GST AAR Kerala)

PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705 and hence taxable @12% under Customs Tariff Head 5703 90 90....

Read More

Resale of food & bakery products not fall under restaurant services: AAR

In re M/s Square One Homemade Treats (GST AAR Kerala)

Restaurant is a place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where ready to eat items are sold and mere facility is provided to have it from the shop....

Read More

PVC Tufted Coir Mats and Mattings is taxable @12% GST

In re M/s. Natural Fibre Tuft (GST AAR Kerala)

PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. If any, PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, it will come under the Customs Tariff Head 5703 90 90 and it will be taxed @ 12% GST a...

Read More

Bentonite powder used for earthing purpose is taxable @18% GST

In re M/s Excel Earthings (GST AAR Kerala)

Bentonite Powder used for electrical earthing is commercially known as 'Back Fill Compound' and it consist of mixture of Bentonite powder, wood charcoal powder, Graphite powder and Sodium sulphate. This mixture is used as an agent for reducing surface tension. Hence it comes under the Heading 3824.99.17 and is taxable at the rate of 18% a...

Read More

GST on design, realisation, integration & commissioning of Wind Tunnel for ISRO

In re M/s Tata Projects Limited (GST AAR Kerala)

In re M/s Tata Projects Limited (GST AAR Kerala) Advance Ruling regarding Design, realisation, integration and commissioning of 1.2m trisonic wind tunnel at VSSC, ISRO, Thiruvananthapuram. Whether the supply under the contract for ‘Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel at Vikram Sarabhai Spa...

Read More

Agricultural implements used for rubber tapping are exempted from GST

In re M/s. Geo Thomas & Company (GST AAR Kerala)

Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 other hand tools of the kind used in agricultural, horticulture or forest, As such these items are exempted from GST....

Read More

GST on traditional Kerala snacks & Baked Chips sold under trade / brand name

In re Mr. P.M. Sankaran (GST AAR Kerala)

Peanut candy and Gingelly candy, uniappam, neyyappam, kinnathappam, kalathappam, rice ball (ariyunda) and avil vilayichathu are taxable @5% GST and achappam, kuzhalappam, madakku, pottiappam, thatta / thattavada and murukku are taxable @12% GST if sold under a brand / trade name and @5% otherwise. Baked chips are taxable @12% GST....

Read More

Cervical Pillows is taxable @18% GST

In re M/s. Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)

The authorized representative of the applicant was heard, It is pointed out that the 'Therapeutic Cervical Pillow' is made up of hypo-allergenic, high quality polyurethane foam with 100% cotton cover. The product is usually used by patients who suffer with cervical spondylitis, cervical sprain headache etc....

Read More

Disposalble underpad is taxable @12% GST

In re M/s. Dobersun Products Pvt. Ltd. (GST AAR Kerala)

The disposable underpad is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately classifiable under HSN 9619 00 90 - Others....

Read More

GST not payable on volume discount where no GST adjustment is made: AAR

Volume discount received on purchases and sales through credit note without any adjustment of GST is not liable for GST. Further, since amount received in the form of credit note is actually a discount and not a supply by Applicant to Authorized supplier, the Applicant need not issue tax invoice for this transaction....

Read More

GST payable on reimbursement of discount / rebate from principal company

In re M/s. Santhos Distributors (GST AAR Kerala)

In re M/s. Santhos Distributors (GST AAR Kerala) It is established from the statement of the applicant that the prices of the products supplied by the applicant is determined by the supplier /principal company and the applicant has no control on the price of the products. Therefore, it is evident that the additional discount given [&helli...

Read More

GST on value of scrap held with job work unit

In re M/s.Industrial Engineering Corporation (GST AAR Kerala)

In this case, the. applicant is not collecting the scrap of raw materials from the job work place due to the fact that if the applicant has collected the same the applicant would suffer excess amount for transportation and labour charges for the scrap than the cost realizable from the scrap. However, the job work unit, would pay GST on an...

Read More

Supply of goods & services identifiable separately cannot be treated as composite supply

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala)

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala) Whether the supply of spore parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair service, be taken […]...

Read More

GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles

In re M/s. Baby Memorial Hospital Ltd. (GST AAR Kerala)

The supply of artificial body parts / devices such as heart valve, artificial kidney, artificial joints, and coronary stents etc which are implanted in the body essentially by means of a surgical procedure can be classified as a composite supply where the principal supply is of healthcare services. In case of artificial body parts / devic...

Read More

GST on services related to gold ornaments

In re M/s. CGR Gold Trading (GST AAR Kerala)

In re M/s. CGR Gold Trading (GST AAR Kerala) i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. The quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 – Technical testing and a...

Read More

GST on Electricity reimbursements by Tenants to the landlords

In re M/s Keysight Technologies International India Pvt. Ltd. (GST AAR Haryana)

In re M/s Keysight Technologies International India Pvt. Ltd. (GST AAR Haryana) Much-awaited clarity was recently provided by AAR- Haryana wherein the applicant raised questions on Taxability of Electricity reimbursements by the Tenants to the landlords. There is this general practice wherein the Electricity connection is in the name of t...

Read More

No concession GST Rate benefit on Business purpose work of Government Entities

In re GVS Projects Private Limited (GST AAR Andhra Pradesh)

In re GVS Projects Private Limited (GST AAR Andhra Pradesh) 1. Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not? The Applicant Contractees i.e. APSPDCL and AEPDCL are Government Companies i.e. wholly owned by the Government of Andhra Pradesh. When a copy of Audited Annual Accounts of M/s APSPDCL and APEPDC...

Read More

Seats for railway coaches classifiable under Heading 9401, taxable @ 18% GST: AAR

The Hon’ble AAR, Punjab in the matter of M/s. Sutlej Coach Products Pvt Ltd. held that Seats for Railway Coaches supplied to Rail Coach Factory falls under Heading 9401, liable to GST at 18%, and cannot be classified at 5% under HSN 8607 as parts of Railway....

Read More

Rejection of application by AAR without giving opportunity of hearing to Appellant is invalid

In re A.M. Abdul Rahman Rowther & Co No.4 (GST AAAR Tamilnadu)

The issue before us for determination is whether, the rejection of the application filed by the Appellant seeking Advance Ruling by the Lower Authority is as per the provisions of Law and Principles of Natural Justice....

Read More

ITC not available on services used exclusively for providing exempt services

In re M/s. Royal Care Speciality Hospital Ltd. (GST AAR Tamilnadu)

The applicant is not eligible for the credit of tax paid on the Input services used exclusively for providing exempt services of health services to in patients such as laundry services used for in patients. For Input services such as housekeeping, leasing of equipment used for both exempt supply of health services to in patients and taxab...

Read More

Time of supply In case of continuous supply of service of renting of immovable properties

In re M/s. Chennai Port trust (GST AAR Tamilnadu)

In respect of continuous supply of service when the license is in effect , as per Section 31(5), the tax invoice, containing the details as per Rule 46 of CGST/TNGST Rules ,should be raised on or before due date of payment as ascertainable from the contract. It is seen in the sample contracts provided that in certain cases, the due date o...

Read More

Time of supply when license for renting of immovable property expires but licensee continues to be in Possession of property

In re Ms. Chennai Port Trust (GST AAR Tamilnadu)

In the scenario of the license for renting of immovable property has expired and not in force but the licensee continues to be in Possession and occupation of the immovable properties , in cases where there is a provision in contract for continued supply of service after expiry or termination of the contract, the Rent Claim Advice is issu...

Read More

Tamarind Fruit (undried) classifiable under CTH 08109020: AAR Tamilnadu

In re M/s. Murali Mogan (GST AAR Tamilnadu)

Murali Mogan (GST AAR Tamilnadu) Tamarind supplied by the applicant which has not undergone the process of direct drying in sun or by industrial process is classifiable under CTH  08109020....

Read More

GST on Medicines, consumables & implants used while providing health care services to in-patients

In re M/s. Shifa Hospitals (GST AAR Tamilnadu)

Medicines, consumables and implants used in the course of providing health care services to in-patients by the applicant is a composite supply of Inpatient Services classifiable under SAC 999311....

Read More

Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?

In re Ms. Rich Dairy Products (India) Private Limited (GST AAR Tamilnadu)

Waters with added carbon dioxide which may contain added preservatives and flavoring , sugars are separately classified under Para 2.10.6 as Carbonated Water' and Category 14.1.1.2 as 'table waters and soda waters' which are different from 'Carbonated Fruit Beverages or Fruit Drinks' of Para 2.3.30 and Category '14.1.4.1' of FSSAI regulat...

Read More

No GST on Adoption Fees received from Adoptive Parents by Trust under Adoption Law

In re Ms. Children of the World India Trust (GST AAR Maharashtra)

Receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations, 2017 by the Prospective Adoptive Parents to the Trust is exempted from the levy of Goods and Services Tax....

Read More

Packaged food products are goods hence not classifiable HSN Code of Services

In re Mountain Trail Foods Private Limited (GST AAR Karnataka)

In re Mountain Trail Foods Private Limited (GST AAR Karnataka) a) Applicability of rate of GST on the packed food products The sale of packed items like packaged food products which cannot be consumed as is basis and that needs further cooking operations and other packaged food products which are not processed by the applicant […]...

Read More

GST on Supply of trucks & spare parts to Public Funded Research Institutions

In re VE Commercial Vehicles Limited (GST AAR Karnataka)

In re VE Commercial Vehicles Limited (GST AAR Karnataka) Whether Notification No. 45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions? The supply of trucks and spare parts by the applicant to Satish Dhawan Space Centre (SHAR), (SDSC SHAR) and...

Read More

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 ...

Read More

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 […]...

Read More

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...

Read More

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 […]...

Read More

GST on ticket charges for Toy Train / Pedal Boat Facility in Park

In re Chandmal Narayandas Consortium (GST AAR Rajasthan)

In re Chandmal Narayandas Consortium (GST AAR Rajasthan) The rate of GST on fee collected for entry into Subhash Udhyan (Municipal Park), ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in Subhash Udhyan is @18% (SGST 9% +CGST 9%). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN [&hel...

Read More

GST on tobacco leaves

In re Deccan Tobacco Company (GST AAR Andhra Pradesh)

In re Deccan Tobacco Company (GST AAR Andhra Pradesh) Question (a): What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? Answer: The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly [&hel...

Read More

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 […]...

Read More

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....

Read More

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 […]...

Read More

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...

Read More

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....

Read More

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...

Read More

EPC contract for construction of Solar Power Plant is ‘works contract’ of ‘composite supply’

In re Brightstone Developers Private Limited (GST AAR Karnataka)

In re Brightstone Developers Private Limited (GST AAR Karnataka) a) Whether the supply of turn-key Engineering, Procurement & Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017? The supply o...

Read More

GST Applicable on man power services provided to Karnataka Rural Road Development Agency

In re M/s Wisdom Security Services (GST AAR Karnataka)

In re M/s Wisdom Security Services (GST AAR Karnataka) Is GST Applicable on man power services provided to Karnataka Rural Road Development Agency? The activity of providing manpower services like Data Entry Operators, Field Engineers, Diploma Field Engineers, Senior Software Professionals, Software Engineers for IT Cell, Graduate Assista...

Read More

ITC under GST available on detachable wooden flooring

In re Wework India Management Private Limited (GST AAR Karnataka)

The input tax credit of GST can be availed by the applicant on the detachable 14 mm Engineered wood with Oak top wooden flooring which is movable in nature and capitalized as furniture and The input tax credit of GST is not available on the detachable sliding and stacking glass partitions....

Read More

GST on supply of construction service to land owner in lieu of transfer of development rights

In re M/s Teamview Developers LLP (GST AAR Karnataka)

In re M/s Teamview Developers LLP (GST AAR Karnataka) 1. The tax rate applicable on the supply of construction service to the land owner in lieu of transfer of development rights to the promoters portion is liable to tax at 9% under CGST and 9% KGST under entry no. 3(xii) of the Notification No.11/2017 — […]...

Read More

ITC on providing services of access to online content to users

In re Informatics Publishing Ltd. (GST AAR Karnataka)

In re Informatics Publishing Ltd. (GST AAR Karnataka) Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No. 2/2018-Central Tax (Rate) dated ...

Read More

GST on online aggregation and supply of educational material published in journals by others

In re Informatics Publishing Ltd. (GST AAR Karnataka)

Applicant carries out the aggregation of various articles from various journals and creates a database for reference. They themselves do not publish any journals. So their activity is in the domain of aggregation and supply of educational material which has been published in journals by other persons....

Read More

18% GST Payable on construction service rendered to NCBS

In re M/s URC Construction (P) Limited (GST AAR Karnataka)

In re M/s URC Construction (P) Limited (GST AAR Karnataka) What is the applicable rate of tax for the provision of construction service rendered to NCBS? The applicant have themselves stated that the NCBS began as a separate centre of TIFR in 1992, first in the Molecular Biology Unit at TIFR in Bombay, and then […]...

Read More

GST on sell of Rice under Registered and Unregistered Brand

In re Sri Balaji Rice Mill (GST AAR Karnataka)

In re Sri Balaji Rice Mill (GST AAR Karnataka) a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category? The manufacturers of rice who sells rice under Registered Brand name are liable to GST @ […]...

Read More

18% GST on Prepared Laboratory Reagents which are not diagnostic reagents

In re M/ s Chromachemie Laboratory Private Limited (GST AAR Karnataka)

In re M/ s Chromachemie Laboratory Private Limited (GST AAR Karnataka) The Prepared Laboratory Reagents or Pharmaceutical Reference standards (HSN 3822 00 90) which are not diagnostic reagents are not covered under Entry No.80 of Schedule II of Notification No.1/2017 – Integrated Tax (Rate) dated 28.06.2017 and is covered under entr...

Read More

No ITC of GST related to setting up of MRO facility for applicant

In re Indag Rubber Limited (GST AAR Rajasthan)

In re Indag Rubber Limited (GST AAR Rajasthan) Q. Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out: a. […]...

Read More

GST on supplies of OIDAR services to unregistered persons in taxable territory

In re Springer Nature Customer Service Centre GmbH (GST AAR Karnataka)

In re Springer Nature Customer Service Centre GmbH (GST AAR Karnataka) a) Whether the applicant is required to charge GST on supply of OIDAR services to ‘only’ unregistered persons in India in view of compulsory or mandatory registration and return filing requirement as per section 24(xi) of CGST Act, Rule 64 of CGST Rules and...

Read More

GST on royalty for Mining Lease including exploration & evaluation

In re M/s N.M.D.C. Ltd (GST AAR Karnataka)

In re M/s N.M.D.C. Ltd (GST AAR Karnataka) 1. The royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the Head 9973 which is taxable at the rate applicable on supply of like goods involving […]...

Read More

5% GST on Supply of customised Ice-creams, cakes, Pizza etc served in outlet

In re Hatsun Agro Product Ltd (GST AAR Karnataka)

In re Hatsun Agro Product Ltd (GST AAR Karnataka) a) Whether the supply of ice creams, chocolates, ice cream cakes, and pizza cakes in an IBACO outlet can be classified as a composite supply defined under section 2(30) of the CGST Act, 2017 and section 2(30) of the KGST Act, 2017, wherein the principal supply […]...

Read More

18% GST payable on supply of debarked pulpwood to paper mills

In re West Coast Paper Mills Ltd. (GST AAR Karnataka)

In re West Coast Paper Mills Ltd. (GST AAR Karnataka) The commodity in question is poles of wood of length 4 to 5 feet and may or may not contain bark and these are covered under Chapter 44 of the Customs Tariff. The commodity in question is not a fuel wood and is used in […]...

Read More

GST under reverse charge payable on Mining lease Charges paid to Govt.

In re JSW Steel Ltd. (GST AAR Karnataka)

The Applicant is liable to pay GST under reverse charge, for the payment made towards NMET and DMF, in light of Si. No. 5 of the Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017....

Read More

GST on Royalty paid for mining lease license from govt. for exploration of minerals

In re Naren Rocks and Mines Private Limited (GST AAR Karnataka)

In re Naren Rocks and Mines Private Limited (GST AAR Karnataka) I. Whether royalty payments in respect of quarrying /mining lease as per the MMDR Act read with the KMMC Rules would amount to supply of goods or service under the Central Goods and Service Tax Act, 2017 (CGST Act) and the Karnataka Goods and […]...

Read More

Selling, marketing & distribution Service to foreign Company are ‘intermediary’ Services

In re Rajendran Santhosh (GST AAR Karnataka)

In re Rajendran Santhosh (GST AAR Karnataka) The applicant is required to make presentation of products of the company to the prospective clients of the company. The applicant reports to the Sales Manager of the company. Further, it is submitted that the applicant does not conclude any contract but only facilitates the conclusion of contr...

Read More

Transfer of assets fastened to building on delivering possession to lessor for free amounts to supply

In re Aquarelle India Private Limited (GST AAR Karnataka)

The transfer of assets fastened to the building on delivering possession to the lessor free shall amount to supply within the meaning of 'supply' within the section 7 of the Central Goods and Services Tax Act, 2017 and is chargeable to tax under the GST Acts....

Read More

ITC before the effective date of GST Registration cannot be claimed

In re Knowlarity Communications Pvt. Ltd. (GST AAR Karnataka)

In re Knowlarity Communications Pvt. Ltd. (GST AAR Karnataka) Whether or not a registered person under the Goods and Services Tax Act, 2017 can claim eligible input tax credit of goods and services tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration […...

Read More

GST on Subsidy from Government for supply of service of food to consumers in Indira Canteens

In re M/s Rashmi Hospitality Services Private Limited (GST AAR Karnataka)

In re M/s Rashmi Hospitality Services Private Limited (GST AAR Karnataka) Whether the subsidy received from the state government would form part of consideration under section 2(31) of the CGST Act? The subsidy amount received from the Government of Karnataka for the supply of service of food to the ultimate beneficiaries (consumers) in I...

Read More

Whether supply of stores in foreign going vessels is export under GST

In re Shewratan Company Pvt. Ltd. (GST AAR West Bengal)

The Applicant's supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. The Applicant is, therefore, liable to pay tax on such supplies under the GST Act or the IGST Act, as the case may be....

Read More

TDS under GST on supply of solid waste conservancy service to a municipality

In re M/s Singh Transporl Agency (GST AAR West Bengal)

In re M/s Singh Transporl Agency (GST AAR West Bengal) Whether TDS is deductible on supply of solid waste conservancy service to a municipality under GST? The Applicant’s supply to the Howrah Municipal Corporation, as described in para 3.5, is exempt from the payment of GST under SI No. 3 of Notification No. 12/2017 – […]...

Read More

Whether co-owners of a jointly held property are liable to pay tax as AOP

In re Sri Rabi Sankar Tah (GST AAR West Bengal)

In re Sri Rabi Sankar Tah (GST AAR West Bengal) Whether co-owners of a jointly held property are liable to pay tax as an association of persons (AOP)? The Applicant and the other two co-owners cannot be treated as an association of persons and, therefore, as a person defined under section 2(84)(f) of the GST […]...

Read More

GST on Diagnostic services provided to Hospitals & other establishments

In re Matrix Imaging Solutions India Private Limited (GST AAR Karnataka)

In re Matrix Imaging Solutions India Private Limited (GST AAR Karnataka)  The diagnostic services provided by the applicant to Hospitals and other establishments are covered under entry no. 74 of the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and hence are exempted from CGST. Similarly, the services are also exempted un...

Read More

LPG Conversion Kits classifiable under HSN 8409 99 90

In re Sagas Autotec Pvt. Ltd. (GST AAR Karnataka)

In re Sagas Autotec Pvt. Ltd. (GST AAR Karnataka) Classification of LPG Conversion Kit for Automobiles- The LPG Conversion Kits are classifiable under HSN 8409 99 90 and the same are covered under serial no.116 of Schedule IV to. the Notification No. 01/2017 ­Central Tax (Rate) dated 28.06.2017 and hence liable to tax at 14% […]...

Read More

Tobacco leaves falls under tariff heading 24011020

In re Sringeri Yogis Pai (GST AAR Karnataka)

In re Sringeri Yogis Pai (GST AAR Karnataka) Whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as Unmanufactured tobacco ;tobacco refuse {other than tobacco leaves} (other than bearing brand name) Unmanufactured tobacco (without Lime tube)-bearing a brand name Un...

Read More

Flavoured Milk is classifiable under Tariff heading 0402 99 90

In re Karnataka Co-operative Milk Producers Federation Ltd. (GST AAR Karnataka)

In re Karnataka Co-operative Milk Producers Federation Ltd. (GST AAR Karnataka) Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? The “flavoured milk” is not a water based drink whereas the tariff heading 2202 deals with water based beverages and […...

Read More

Commission earned from auctioning of flowers is exempt from GST

In re International Flower Auction Bangalore (GST AAR Karnataka)

Whether the Commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?...

Read More

18% GST Payable on charges for additional facilities provided with accommodation services

In re Sri DMS Hospitality Private Limited (GST AAR Karnataka)

The applicant is also providing additional facilities like Dining Tables/ Chairs, Partitions, Water purifiers, Bunk beds with lockers, TV with DTH Connection and the entire investment made is recovered with 12% interest per annum at the rate of Rs.1,22,893/- per month....

Read More

Reimbursement of stipend paid to trainees not attract GST

In re Cadmaxx Solutions Education Trust (GST AAR Karnataka)

Under this scheme the resource provided by trust, these called as 'On Job Trainee'. It will be paid monthly stipend amount determined by the client and Trust. The Trust is expected to collect stipend amount from the client and transfer the entire amount to the trainee – Does this stipend reimbursement attracts GST or not?...

Read More

5% GST applicable on sale of used second hand Wind Turbine Generator

In re Sameera Trading Company (GST AAR Karnataka)

In re Sameera Trading Company (GST AAR Karnataka) Whether GST is applicable on local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories? The Supply of Used Wind Turbine Generator (WTG) or Wind Mill with accessories is a composite supply of Wind Mills and is liable to tax at 2.5% […]...

Read More

GST under RCM applicable on remuneration to Directors

In re M/s Alcon Consulting Engineers (India) Pvt. Ltd. (GST AAR Karnataka)

In re M/s Alcon Consulting Engineers (India) Pvt. Ltd. (GST AAR Karnataka) a) Whether the expenses incurred by the Staff members on behalf of the Company exceeding Rs.5000-00 a day and then reimbursed periodically are liable to tax  The amounts paid to the employees of the applicant company as reimbursement of expenses incurred by them [...

Read More

5% GST applicable on Areca Palm Leaf Plates

In re Conservia Ecocrafts India Private Limited (GST AAR Karnataka)

In re Conservia Ecocrafts India Private Limited (GST AAR Karnataka) What is the rate of tax applicable under GST on Areca Palm Leaf Plates? The Areca Leaf plates made out of pericarnium of areca leaves are liable to tax at 2.5% from 22.09.2017 under the CGST Act as per entry no. 198A of Schedule I […]...

Read More

GST on landscape development & maintenance of garden work for Govt Depts.

In re M/s The Nurserymen Co-operative Society (GST AAR Karnataka)

In re M/s The Nurserymen Co-operative Society (GST AAR Karnataka) Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward sup...

Read More

Passenger Transport Services provided covered under Heading 9964

In re Sharma Transports (GST AAR Karnataka)

The services provided by the applicant to M/s Volvo Group India Pvt. Ltd., are "Passenger Transport Services" covered under Heading 9964 and this service is covered under the entry 8(vii) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended and are taxable at 9% under the CGST Act, 2017 and 9% under the KGST Act, 2017...

Read More

Browse All Categories

CA, CS, CMA (5,040)
Company Law (6,697)
Custom Duty (8,071)
DGFT (4,384)
Excise Duty (4,406)
Fema / RBI (4,431)
Finance (4,692)
Income Tax (35,021)
SEBI (3,751)
Service Tax (3,626)

Search Posts by Date

November 2020
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30