Karnataka Authority of Advance Ruling Teamview Developers LLP 1. Whether the above rates are applicable to constructions comprising entirely of construction of commercial space. If not, what is the rate of tax applicable both with ITC and without ITC? 2. In the instant case can the applicant, the service provider of construction of commercial space… Read More »
Karnataka Authority of Advance Ruling Tarun Realtors Private Limited Whether taxes paid on procurement of goods and/or services for installation of the following, hereinafter referred to as “Installations”, are regarded as blocked credits under Section 17(5) of the CGST Act, 2017? (a)Chillers,(b) Air Handling Unit (AHU),(c)Lift, Escalators and Travellator, (d) Water Treatment Plant (WTP), (e)… Read More »
Karnataka Authority of Advance Ruling Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust a) Whether the applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do… Read More »
Karnataka Authority of Advance Ruling Sri Roopesh Kumar., a) Whether the applicant has to charge GST for the service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organization? If so at what rate? b) Whether this service… Read More »
Karnataka Authority of Advance Ruling Datacon Technologies We execute the work contract for customers, that is offset printing of Answer booklets, centre pinning and hand numbering, accordingly we have classified it under HSN Code No. 998912 attracting 12% GST however the other vendors for the said work seems to have applied slab rate of 18%… Read More »
Karnataka Authority of Advance Ruling Tata Coffee Limited a) Whether the legally binding and prescribed activity of depositing the timber / wood by the applicant with the Government Timber Depot for disposal as per the provision of Section 104 of the Karnataka Forest Act will constitute a “supply” and therefore subject to payment of GST… Read More »
Karnataka Authority of Advance Ruling Saravana Perumal The applicant is a registered GTA, as per the Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA? KAR/AAR/98/2019-20 dated 27.09.2019 Download Click here
Karnataka Authority of Advance Ruling M.K. Agro Tech Pvt. Ltd. Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract? KAR/AAR/97/2019-20 dated 27.09.2019 Download Click here
Karnataka Authority of Advance Ruling Juniper Networks Solution Private Limited Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant) would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra? KAR/AAR/96/2019-20 dated 27.09.2019 Download Click here
Karnataka Authority of Advance Ruling Shimsha Infrastructures 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 of Notification No.1/2018-… Read More »