Karnataka Authority of Advance Ruling VE Commercial Vehicles Limited Whether Notification No.45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions? KAR/AAR/95/2019-20 dated 27.09.2019 Download Click here
Karnataka Authority of Advance Ruling Qatro Rail Tech Solutions Limited a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways. b)… Read More »
Karnataka Authority of Advance Ruling Cartus India Private Ltd “Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST?” KAR/AAR/92/2019-20 dated 27.09.2019 Download Click here
Karnataka Authority of Advance Ruling VAPS Knowledge Services Pvt. Ltd. What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant? KAR/AAR/91/2019-20 dated 26.09.2019 Download Click here
Karnataka Authority of Advance Ruling Sagas Autotec Pvt. Ltd., Classification of LPG Conversion Kit for Automobiles KAR/AAR/90/2019-20 dated 26.09.2019 Download Click here
Karnataka Authority of Advance Ruling M/s SLN Tech-Fabs(Bengaluru) Pvt. Ltd. 1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct? 2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Sl.No.535 of Annexure?… Read More »
Karnataka Authority of Advance Ruling M/s Barbeque Nation Hospitality Ltd The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law hence the application filed by the Applicant for advance ruling is here by rejected, in terms of Section 98(2) of the CGST… Read More »
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
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 »
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 »