AAR and AAAR Weekly Round-up

This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Rulings (AAAR) reported at Taxscan.in during the previous week from July 10^th to July 15^th, 2022.

In Re: M/s. Karnataka Secondary Education Examination Board - 2022 TAXSCAN (AAR) 208

The Karnataka Authority for Advance Ruling (AAR) has held that clause (iv) of Notification No. 14/2018 clarifies that the Central or State Educational Board shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.

In Re: M/s. Karnataka Text Book Society - 2022 TAXSCAN (AAR) 207

The Karnataka Authority for Advance Ruling (AAR), has held that
as per Sl. No. 2(b) of Schedule II of the Goods and Services Act 2017 any lease or letting out of the building including commercial, industrial or residential complex for the business or commerce, either wholly or partly, is a supply and attracts 18% GST.

In Re: M/S Myntra Designs Private Limited - 2022 TAXSCAN (AAR) 206

The Karnataka Authority for Advance Ruling (AAR) has held that the service provided by the applicant is that of rendering the “sale of internet advertising space (except on commission)” and is charging a fixed rate and not a commission for providing such space, hence the same is classified under SAC 998365 under the heading 9983 which reads “other professional, technical and business services” and attracts GST at the rate of 18%.

In Re: M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd - 2022 TAXSCAN (AAAR) 130

The Karnataka Appellate Authority for Advance Ruling ( AAAR ) has held that the question regarding the claim of Input Tax Credit (ITC) on common input services is admissible for advance ruling under section 97(2)(d) Central Goods and Services Tax Act.

In Re: M/s Teamlease Education Foundation - 2022 TAXSCAN (AAAR) 129

The Karnataka Appellate Authority for Advance Ruling has held that Goods and Services Tax (GST) is leviable on reimbursement of the stipend to trainees on behalf of the industry partner. Further observed that “mere agreement with the company to utilize the stipend amount for the payment to the trainees and the invoice showing such amount separately does not mean that the appellant is a pure agent and is absolved of his liability”.

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