Daily Archives: March 11, 2020

Karnataka Authority of Advance Ruling Parexel International Clinical Research a) Determination of liability to pay tax on the co-ordination services provided by the company to its affiliates outside India? b) Determination of liability to pay tax on “Pass through “expenses charged by the Company to its affiliates located outside India? KAR/AAR/122/2019-20 dated 30.09.2019 Download Click… Read More »

Karnataka Authority of Advance Ruling Hewiett Packard Enterprises India Private Limited a) Whether the proposed  activity of setting –up of the data centre facilities as explained proposed to be under taken by the applicant would qualify as “works contract “ as per section 2(119) of the Central Goods and Service Tax Act 2017 and Section… Read More »

Karnataka Authority of Advance Ruling Solarsys Non-conventional Energy Private Limited a) 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%. b) Whether parts supplied on standalone basis (when supplied… Read More »

Karnataka Authority of Advance Ruling Maarq Spaces Private Limited 1. Whether the activity of development and sale of land attract tax under GST? 2. If the answer to the question no.1 is yes, for the purpose of taxable value, whether provision of rule 31 can be made applicable in ascertaining the value of land and… Read More »

Karnataka Authority of Advance Ruling Randox Laboratories India Private Limited (1) Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models? (2) Whether the supply of reagents along with tile machine rental and services in a RRC/PRC contract is a separate supply or a mixed supply or… Read More »

Karnataka Authority of Advance Ruling Hindustan Coca-cola Beverages Pvt. Ltd. “Whether “FANTA FRUITY ORANGE” product proposed to be manufactured is classified under Chapter Heading 2202 99 20 at Sl. No. 48 under Schedule II as “Fruit pulp or fruit juice based drinks”, or under Chapter 2202 99 90 at Sl.No. 24A under Schedule III as… Read More »