Category Archives: GST Judgments Karnataka AAR

Power Bank Classified as Accumulator and not Static Converter under GST : AAR

By | February 17, 2019

Whether the “Power Bank”, traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter – Others’ ? AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Xiaomi Technology india (P.) Ltd., In re HARISH DHARNIA AND DR. RAVI PRASAD M.P., MEMBER ADVANCE RULING NO. KAR/ADRG 01/2019 JANUARY  22, 2019  Shivarajan K., CA for the Applicant. Download Ruling Click here

Restaurants can not claim Input Tax Credit : AAR Clarify

By | February 8, 2019

The Applicant is not entitled to pay the GST @ 18% with input tax credit as the services being offered by the Applicant are classified under a heading attracting GST @ 5%, without input tax credit.   THE AUTHORITY ON ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICE TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU… Read More »

Occupancy Certificate Date should be taken for completion of property for GST : AAR

By | December 10, 2018

AAR Karnataka In re Sri. Harish Dharnia Vs Dr. Ravi Prasad M.P. Advance Ruling No. KAR ADRG 32/2018 Date of Ruling  : 03/12/2018 (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity… Read More »

GST on Long duration post graduate diploma programmes by IIM : AAR Clarify

By | November 14, 2018

Whether the long duration post graduate diploma/degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2/2018 dated 25th January 2018 are exempted from the GST output liability on education as a part… Read More »

No GST on Service of maintenance of Parks by society to Govt or local authority : AAR

By | September 20, 2018

AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Nursery Men Co-oprative Society, In re HARISH DHARNIA AND DR. RAVI PRASAD, MEMBER ADVANCE RULING NO. KAR ADRG 18 OF 2018 AUGUST  6, 2018 RULING 1. M/s The Nurserymen Co-operative Society Ltd, (called as the ‘Applicant’ hereinafter), Lalbagh, Bengaluru 560004, having GSTIN number 29AABAT4416F1ZK, has filed an application for Advance Ruling under Section 97… Read More »

GST payable on activities between corporate office and units located in other states : KARNATAKA AAR

By | August 15, 2018

AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Columbia Asia Hospitals (P.) Ltd., In re HARISH DHARNIA AND DR. RAVI PRASAD, MEMBER ADVANCE RULING NO. KAR/ADRG 15 OF 2018 JULY  27, 2018 Naveen Rajapurohit for the Applicant. RULING 1. M/s Columbia Asia Hospitals Private Limited, (called as the ‘Applicant’hereinafter), having its registered office at The Icon, 2nd Floor, No.8, 80 feet Road, HAL III… Read More »

GST to be paid by Taxi Aggregator not by taxi operators for providing mobile app and billing services to customer : KARNATAKA AAR

By | August 14, 2018

The applicant is liable to tax on the amounts billed by him on behalf of the taxi operators for the service provided in the nature of transportation of passengers through it, in accordance with the provisions of sub-section (5) of section 9 of the Central Goods and Services Tax Act 2017 read with Notification No.… Read More »

Coffee supplied to SEZ units is not Zero rated supply : KARNATAKA AAR

By | August 14, 2018

AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Coffee Day Global Ltd., In re HARISH DHARNIA AND DR. RAVI PRASAD M.P., MEMBER ADVANCE RULING NO. KAR/ADRG 13 OF 2018 JULY  26, 2018 S. Vishnumurthy, CA for the Respondent. RULING   1. M/s Coffee Day Global Limited, 23/2, 6th Floor, Vittal Mallya Road, Bangalore – 560 001, having GSTIN number 29AABCA5291P1Z3, have filed an application,… Read More »

withdraw of application filed for advance ruling permitted : KARNATAKA AAR

By | June 26, 2018

i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education? ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? iii. Whether fees forfeited from students… Read More »

GST exemption for Health care services under GST : AAR ruling

By | June 1, 2018

Applicant Engaged in diagnosis, pre and post counselling, therapy and prevention of diseases by providing tests Questions “Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are a.… Read More »

EPC contract for solar power plant is not Composite Supply : AAR

By | June 1, 2018

a) Whether supply of turnkey 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 b) If Yes, Whether the Principal Supply in such case can be said to be… Read More »

Statutory company is not Government : No GST benefit can be availed : AAR

By | June 1, 2018

1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?” 2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?” RULING 1. The… Read More »

GST payable on rental premises taken by Hospital on lease : AAR

By | May 28, 2018

whether GST is leviable on the amount of rent paid/payable by them towards leasing of the premises by the hospital or not ? There is no provision available in the Act which allows exemption on an input service if the output service provided by the taxable person is exempt.  [Join GST Online Course by CA… Read More »