The AAR held that corpus fund contributions collected by a housing association are advances for future services and constitute a taxable supply. GST becomes payable at the time of collection under the time-of-supply provisions.
The Karnataka AAR held that corpus fund contributions collected by an apartment association constitute a supply under GST as they represent advances toward future services. GST is therefore payable at the time of collection of the corpus fund.
The AAR held that the ITC restriction under Notification 08/2018 applies only to the used motor vehicles themselves. Dealers can claim ITC on refurbishment, marketing, rent, and other business expenses.
The Authority ruled that solid waste management services provided to a Gram Panchayat qualify as exempt “pure services” under Notification 12/2017 as they relate to sanitation functions under Article 243G.
The Karnataka AAR held that corpus funds collected by apartment associations are advances for future services and therefore constitute consideration under GST. Tax becomes payable at the time of collection.
The AAR held that questions relating to refund of accumulated input tax credit under the inverted duty structure fall under refund provisions and cannot be decided through advance ruling.
The Court held that a single show cause notice under Section 74 of the CGST Act cannot cover multiple financial years. Such consolidation violates the statutory limitation structure and prejudices the assessee’s rights.
The DRT Karnataka allowed recovery of ₹99.81 lakh after the borrower failed to appear and the bank’s documents proved the loan, hypothecation, and default. The tribunal granted recovery with 12% simple interest.
The tribunal held that installation and HVAC works involved supply of materials such as piping and wiring on which VAT was paid. Therefore, the contracts qualified as works contract service and not pure service.
The Court held that assignment of leasehold rights in an industrial plot amounts to transfer of benefits arising from immovable property and does not constitute a supply of services under GST.
