AAR Rulings judiciary-2

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...

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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...

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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...

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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....

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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....

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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...

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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....

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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 […]...

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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...

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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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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...

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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...

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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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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...

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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...

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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....

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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 — […]...

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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 ...

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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....

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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 […]...

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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 @ […]...

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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...

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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. […]...

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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...

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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 […]...

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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 […]...

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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 […]...

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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....

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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 […]...

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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...

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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....

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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 […...

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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...

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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....

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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 – […]...

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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 […]...

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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...

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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% […]...

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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...

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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 […...

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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?...

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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....

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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?...

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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% […]...

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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 [...

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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 […]...

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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...

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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...

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GST Rate on marine propeller, rudder set, stern tube set, propeller shaft & MS couplings

In re S R Propellers Pvt. Ltd. (GST AAR Karnataka)

In re S R Propellers Pvt. Ltd. (GST AAR Karnataka) Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels? The concessional rate of 5% GST in terms of entry number […]...

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GST on invoices raised to SEZ Units for accommodation services rendered outside SEZ Zone

In re Poppy Dorothy Noel (GST AAR Karnataka)

In re Poppy Dorothy Noel (GST AAR Karnataka) Whether the IGST at 0% is applicable for the invoices raised to the SEZ Units, even if the accommodation services were rendered outside the SEZ Zone? Provisions in Section 7(5)(b) of the IGST Act, 2017 overrides the provisions in Section 12(3)(c) of the IGST Act, 2017 and […]...

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GST on providing drivers to consumers & e-commerce services to drivers

In re Humble Mobile Solutions Pvt. Ltd. (GST AAR Karnataka)

In re Humble Mobile Solutions Pvt. Ltd. (GST AAR Karnataka) Whether the applicant is liable to pay tax for supply of services by another person through the e-commerce platform operated by the applicant? The activity of supply of the applicant is examined and it is seen that there are three supplies involved in the entire […]...

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Management of Data Centres, Storage infrastructures, Networks falls under SAC 998316

In re GDC Dimension Data Pvt. Ltd. (GST AAR Karnataka)

In re GDC Dimension Data Pvt. Ltd. (GST AAR Karnataka) What is the correct Service Accounting Code (SAC) for the services mentioned below in terms of Notification No. 11/ 2017–Central Tax (Rate) dated 28th June 2017 a. IT Support Services b. IT Managed Services? The Managed Services provided by the applicant have also been examined [&he...

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GST on marketing service provided by McAfee India to McAfee Singapore

In re McAfee Software (India) Pvt. Ltd. (GST AAR Karnataka)

In re McAfee Software (India) Pvt. Ltd. (GST AAR Karnataka) a) Whether the marketing service provided by the application is taxable under the GST provisions and if yes, what is the SAC and the applicable rate of tax? The services supplied by the applicant to McAfee Singapore are covered under the SAC 998599 (if not […]...

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Back-end support services classifiable under Tariff Heading 9985

In re Fulcrum Info Services LLP (GST AAR Karnataka)

In re Fulcrum Info Services LLP (GST AAR Karnataka) a) Whether the back-end support services provided by the applicant to the Juniper Inc. under the agreement would be classified as ‘Support Services’ under the Tariff Heading 9985 of Notification 11/2017 – Central Tax (Rate) dated 28.06.2017? b) Whether the services in question woul...

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18% GST on earthwork (Excavation in soil, hard rock excavation etc.)

In re M/s Ashok Kumar Choudhary (GST AAR Rajasthan)

In re M/s Ashok Kumar Choudhary (GST AAR Rajasthan) What shall be rate of GST on activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super Communication Expressway (Maharashtra Samruddhi Mahamarg)? We find that the activity carried out by the applicant does not involve supply of goods what...

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GTA Service provider cannot avoid GST by not issuing LR/GR/consignment note

In re M/s K M Trans Logistics Private Limited (GST AAR Rajasthan)

In re M/s K M Trans Logistics Private Limited (GST AAR Rajasthan) 1. Does Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter will covered under exempted supply/non GST supply? To issue an E-way bill, it is mandatory to mention the transport document number [&hell...

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Treatment of ITC when by-product Cotton Seed Oil Cake is taxable at 0%

In re M/s Parmod Kumar Singala (GST AAR Rajasthan)

In re M/s Parmod Kumar Singala (GST AAR Rajasthan) 1. What will be the treatment of claiming of Input Tax Credit under Section 16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is taxable at 0%? As per Section 17(2) of GST Act, 2017 the amount of credit shall be […]...

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Classification of goods not alter on account of supply to Railways

In re M/s Parker Hannifin India Pvt. Ltd. (GST AAR Karnataka)

The filters are classifiable under HSN Heading 8421. The classification of the goods shall not alter on account of supply by distributor to Railways....

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Parts of tillers classifiable under HSN Code 8432 90 90

In re V.S.T Tillers Tractors Ltd. (GST AAR Karnataka)

In re V.S.T Tillers Tractors Ltd. (GST AAR Karnataka) Whether the applicant is right in classifying certain components, spares and accessories with HSNs under reference applicable to Tractors, Tillers and other farm equipments though such goods are sold to them under different HSNs attracting peak rate due to certain constraints. 1. Parts...

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No Refund of IGST when goods been procured by utilising benefit of N/N. 40/2017-Central Tax (R)

In re Toyota Tsusho India Private Ltd (GST AAR Karnataka)

In re Toyota Tsusho India Private Ltd (GST AAR Karnataka) “a) Whether the restriction introduced by Notification No. 3/2018 – Central tax (later substituted by Notification No.39/2018- Central Tax dated 04.09.2018 retrospectively from 23.10.2017) on claiming refund of IGST paid on export of goods by inserting Rule 96(10) is applic...

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GST not payable on drilling bore wells and their energisation for Govt entities

In re M/s Yashaswini Enterprises (GST AAR Karnataka)

It could be seen from the above that the function of implementation of individual irrigation works has been entrusted to the Taluk Panchayat. The activity of drilling bore wells and their energisation, involved in the supply of the applicant is clearly in relation to the said function entrusted to the panchayat by Government of Karnataka,...

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AAR cannot rule on issue already decided by jurisdictional authority

In re N Ranga Rao & Sons Pvt Ltd (GST AAR Karnataka)

In re N. Ranga Rao & Sons Pvt Ltd (GST AAR Karnataka) Hearing was granted and in the Hearing, the applicant was given to know that the issue raised before the Advance Ruling Authority is not maintainable as it questioned the vires of the Notification amending the Rules and it was not within the scope […]...

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Pooja Oil classifiable under tariff heading 1518, 12% GST Payable

In re S.K. Aagrotechh (GST AAR Karnataka)

In re S.K. Aagrotechh (GST AAR Karnataka) Whether ‘Pooja oil’ can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/2017-CT(R) dated 28.06.2017, as amended from time to time? The ‘Pooja Oil’, classified under tariff heading 1518, being inedible...

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Printed text books for PUC Board classifiable under HSN Code 4901 1010

In re Sri Venkateshwara Enterprises (GST AAR Karnataka)

In re Sri Venkateshwara Enterprises (GST AAR Karnataka) A. Whether the printed text books for PUC Board classifiable under HSN Code 4901 1010 supplied to resellers is exempt from the payment of CGST and SGST? The printed text books, classifiable under HSN Code 4901, supplied to resellers are covered under Entry No.119 of Notification No.0...

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Concessional GST Rate not applicable on Supply to Govt entities who are enraged in business

In re Maxwell Electrical Engineers (GST AAR Karnataka)

In re Maxwell Electrical Engineers (GST AAR Karnataka) 1. Whether the rate of tax specified in entry Sl No 3 (vi) (a) of notification 11/2017-CGST (Rate) as amended till date is applicable for the aforesaid service as a main contractor or the rate of tax specified in Entry Sl. No. 3 (ix) of 11/2017 –Central […]...

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GST on Char-Dolochar/Dolochar (Waste emerging during manufacturing of Sponge Iron)

In re M/s Jairaj Ispat Limited. (GST AAR Karnataka)

In re M/s Jairaj Ispat Limited. (GST AAR Karnataka) The Char-Dolochar/Dolochar (waste emerging during the process of manufacturing Sponge Iron) supplied by the Applicant is classifiable under Tariff Item 26190090 of Customs Tariff Act, 1975 and therefore, in view of Entry 28 of Schedule III of Notification 01/2017- Integrated Tax (Rate) d...

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GST on Compensation for obligation to refrain from an Act, or to tolerate an Act

In re Goa Industrial Development Corporation (GST AAR Goa)

In re Goa Industrial Development Corporation (GST AAR Goa) Q. Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply). A. The compensation paid by GIDC would clearly qualify as ‘Supply’ under clause 5(e) of Schedule II […]...

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18% GST payable Construction new civil structures Airport Authority India

In re Vishal Infra Structure limited (GST AAR Karnataka)

In re Vishal Infra Structure limited (GST AAR Karnataka) The applicant is undertaking a contract of works contract of construction of a civil structure or any other original works for the Airport Authorities of India. The Department of Personnel and Training, Government of India has shown in the company profile that the shareholding of th...

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Bangalore Development Authority is a Government Authority under GST Law

In re V.K Building Services Private Limited (GST AAR Karnataka)

Bangalore Development Authority is an authority established by the State Government under the Bangalore Development Authority Act, 1976 and it is entrusted with the activity of development of the City of Bangalore and areas adjacent thereto and for matters connected therewith....

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Supply of both goods & services in relation to an immovable property is a works contract

In re Gowri Infra Engineering Private Limited (GST AAR Karnataka)

In re Gowri Infra Engineering Private Limited (GST AAR Karnataka) a) Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule II of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017? The applicant is constructing […]...

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Accommodation services to SEZ units can be treated as zero rated supplies

In re Carnation Hotels Private Limited (GST AAR Karnataka)

In re Carnation Hotels Private Limited (GST AAR Karnataka) a. Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST? The accommodation service proposed to be rendered by the applicant to SEZ units are covered under the IGST as it is an inter-State supply […]...

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GST on Printing of books etc. for which materials are provided by customers

In re Sukee Printpack LLP (GST AAR Karnataka)

In re Sukee Printpack LLP (GST AAR Karnataka) 1. In the case where applicant is supplying the paper and paper board printed with content supplied by the recipient of the goods made using physical inputs including paper belonging to the recipient and – a. If the final printed material is a book or a journal […]...

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Pattadar Passbook cum Title Deed classifiable under HSN 4820

In re Manipal Technologies Limited (GST AAR Karnataka)

In re Manipal Technologies Limited (GST AAR Karnataka) Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820. Section 3 of Telangana State Rights in Land Pattadar Passbooks Act – 1971, provides that a record of rights shall be crea...

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5% GST payable on Food supplied under cash & carry model

In re M/s Elior India Catering LLP (GST AAR Karnataka)

The supply of goods being food or any other article for human consumption or any drink provided by the applicant under cash and carry model where in the items are prepared in the same premises from where it is supplied is covered under amended entry No. 7(i) of the Notification No. 11/2017 - Central Tax dated 28.06.2017 as amended by Noti...

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Classification of Pulpwood supplied to paper mills and rate of GST

In re Shree Rajarajeshwari and Company (GST AAR Karnataka)

In re Shree Rajarajeshwari and Company (GST AAR Karnataka) What is the Classification of Pulpwood supplied to paper mills and the rate of tax (GST) thereon? In this regard a Circular was issued by the Government of India bearing Circular number 80/54/2018-GST dated 31-12-2018 stating that representation had been received seeking clarifica...

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Warranty services with Distribution of Volvo buses is composite supplies

In re Volvo Eicher Commercial Vehicles Limited (GST AAR Karnataka)

In re Volvo Eicher Commercial Vehicles Limited (GST AAR Karnataka) Whether the supplies made by the Applicant to Volvo Sweden is a supply of services and Whether the supplies by the Applicant amounts to export of services to Volvo Sweden and hence zero rated under GST law? Applicant-M/s Volvo-Eicher Commercial Vehicles Limited  is not ch...

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Pre-sales marketing services by Indian Subsidiary to foreign parent are intermediary services

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

In re M/s Infinera India Private Limited (GST AAR Karnataka) Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the lev...

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Marketing & Pre-Sales Technical Support Services classifiable as Intermediary services

In re Ansys Software Private Limited (GST AAR Karnataka)

In re Ansys Software Private Limited (GST AAR Karnataka) a) Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017? The Marketing and Pre-sales Technical Support Services provided by the ...

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GST on Agricultural Tree Climbing apparatus-Unipole Manually operated

In re S. R. K Ladders (GST AAR Karnataka)

In re S.R.K Ladders (GST AAR Karnataka) What is the Classification of the goods manufactured by the dealer ‘Agriculture Tree Climbing Apparatus-Unipole Manually operated’- Principal raw material being Aluminium. In the instant case the goods in question “Agricultural Tree Climbing apparatus-Unipole Manually operated̶...

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ITC not eligible on incentives provided as gifts of goods & services

In re M/s Surfa Coats (India) Pvt. Ltd. (GST AAR Karnataka)

The applicant is not eligible to avail input tax credit on the inward supplies of goods and services which are attributable to the incentives provided in the form of gifts of goods and services to the painters and dealers and other persons under the CGST / SGST / IGST Act....

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TDS under GST not deductible by Co-op society not established by government

In re Karnataka co-Coperative Milk Producers Federation Limited. (GST AAR Karnataka)

In re Karnataka co-Coperative Milk Producers Federation Limited. (GST AAR Karnataka) Whether Karnataka co-Coperative Milk Producers Federation Limited is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers? The issue before us to decide is whether the applicant falls under any of the categories of the p...

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ITC on capital goods used in erection, commissioning & installation of solar power plant

In re M/s Shri Keshav Cement and Infra Limited (GST AAR Karnataka)

Applicant seeks clarification on the eligibility of input tax credit in respect of inputs, input services and capital goods received towards erection, installation and commissioning of the solar power plant....

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Value of components supplied by contractor to job worker for free not form part of Supply value

In re Hical Technologies Private Limited (GST AAR Karnataka)

In re Hical Technologies Private Limited (GST AAR Karnataka) Whether the value of free of cost supplied by principal not to be included in value of supply by job worker? The nature of supply done by the applicant is one composite supply consisting of two supplies – one relating to the manufacturing service on the […]...

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AAR cannot give ruling on GST on PMS Services Fee Paid by Non-resident client

In re Banayan Tree Advisors (p) Limited (GST AAR Karnataka)

In re Banayan Tree Advisors (p) Limited (GST AAR Karnataka) Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager? It is clearly evident from the above that the place of [&hellip...

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Receipt of Dry chilies from farmers & supply to traders-GST Registration as agent applicable

In re Morigeri Traders (GST AAR Karnataka)

In re Morigeri Traders (GST AAR Karnataka) 1) Whether the applicant is required to be registered under the GST Act? If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered? The applicant, being a commission agent, is required to be registered under Section 22(1) of […]...

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AAR Karnataka allows withdrawal of application by Office Official Liquidator

In re M/s Office Official Liquidator (GST AAR Karnataka)

The Applicant, however, vide their letter dated 04.09.2019 have requested to permit them to withdraw the application filed for advance ruling quoting the reason that the questions raised in their application were based on Place of Supply and also sale & shipment of the aircraft has already been completed....

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GST on fees from MCGM for Operating Citizen Facilitation / Collection Centres

In re M/s. VFS Global Services Private Limited (GST AAR Maharashtra)

In re M/s. VFS Global Services Private Limited (GST AAR Maharashtra) Whether the work for ‘Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/receipt basis’ involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017  –...

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GST on supply, erection, installation, commissioning and testing of UPS system for DMRC

In re Vertiv Energy Private Limited (GST AAR Maharashtra)

Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act?...

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GST not payable on recovery of 50% Insurance Premium from employees

In re Jotun India Pvt. Ltd (GST AAR Maharashtra)

In re Jotun India Pvt. Ltd (GST AAR Maharashtra) Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to ‘supply of service’ under Section 7 of the Central Goods and Services Tax Act, 2017? AAAR has ruled that. they are not rendering any service of health insurance to their employees and hence, [...

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GST payable on Receipt of prize money from horse race conducting entities

In re M/s. Vijay Baburao Shirke (GST AAR Maharashtra)

Whether receipt of prize money from horse race conducting entities, in the event horse owned by the applicant wins the race, would amount to 'supply under section 7 of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not?...

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GST payable on amount collected by Rotary club for convenience of members

In re M/s. Rotary Club of Mumbai Western Elite (GST AAR Maharashtra)

In re M/s. Rotary Club of Mumbai Western Elite (GST AAR Maharashtra) Question: – The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessm...

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