Karnataka Authority of Advance Ruling 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? b) Whether the supply of service in the hands of the applicant could… Read More »
Karnataka Authority of Advance Ruling VTS TF Air Systems Pvt. Ltd. a) Whether the Air Handling Unit is classifiable under 8414 80 90 or under 8415 90 00? b) Whether the Ventilation Unit is classifiable under 8414 80 90 or under 8415 90 00? KAR/AAR/113/2019-20 dated 30.09.2019 Download Click here
Karnataka Authority of Advance Ruling Karnataka Food & Civil Supplies Corporation 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 »
Karnataka Authority of Advance Ruling Manipal Energy & Infratech Ltd., 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., which attracts levy of 12%. KAR/AAR/111/2019-20 dated 30.09.2019 Download Click here
Karnataka Authority of Advance Ruling Krish Biotech Research Pvt. Ltd 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… Read More »
Karnataka Authority of Advance Ruling Embassy Industrial Park Private Limited “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” KAR/AAR/109/2019-20 dated 30.09.2019 Download Click here
Karnataka Authority of Advance Ruling Brightstone Developers Private Limited 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? b) Whether the supply… Read More »
Karnataka Authority of Advance Ruling Wisdom Security Services Is GST Applicable on man power services provided to Karnataka Rural Road Development Agency? KAR/AAR/107/2019-20 dated 30.09.2019 Download Click here
Karnataka Authority of Advance Ruling Wework India Management Private Limited a) Whether input GST credit can be availed by the applicant on the detachable 14mm Engineered Wood with Oak top Wooden Flooring which is movable in nature and capitalized as “furniture and fixture”, and is not capitalized as “immovable property”? b) Whether input GST credit… Read More »
Karnataka Authority of Advance Ruling Matrix Imaging Solutions India Private Limited Whether they, being a health care service provider, are exempted from tax or not? KAR/AAR/105/2019-20 dated 30.09.2019 Download Click here