The Authority of Advance Ruling (AAR) Karnataka ruled that the product ‘parota’ is classified under Chapter Heading 2106 however it is not khakhra, plain chapati, or roti, so 18% of Goods and Service Tax is...
The Authority of Advance Ruling (AAR), Karnataka ruled that Kraft paper, honeycomb board, or paper honeycomb board is classified under the heading 48089000. The applicant, M/s LSquare Eco Products Private Limited is a manufacturer of...
The Authority of Advance Ruling(AAR), Karnataka ruled that the retrofitted vehicle merits classification under heading 8711 20 19 and hence attracts GST @ 28% and the applicant is entitled to Input Tax Credit (ITC) of...
The Karnataka Authority of Advance Ruling (AAR) ruled that the incomes received towards salary or remuneration as a Non- Executive Director of a private limited company, renting of commercial property, renting of residential property and...
The Karnataka Authority of Advance Ruling ( AAR ) ruled that 2.5% Central Goods and Service Tax (CGST) and 2.5% of Karnataka Goods and Service Tax (KGST) i.e. a total of 5% of GST is...
The Karnataka Authority of Advance Ruling (AAR) ruled that the puffed gram called ‘fried gram’ is exempted from tax under Central Goods and Service Tax (CGST) Act and Karnataka GST Act if in case they...
The Karnataka Authority of Advance Ruling (AAR) ruled that the testing services performed by the laboratories outside India are exempted from Integrated Goods and Service Tax (IGST). The applicant, M/s DKMS BMST India Foundation registered...
The Karnataka State Authority for Advance Ruling (AAR) has recently ruled that the sub-letting and sub-leasing services provided by a tenant would be subject to Goods and Services Tax (GST). The ruling was delivered while...
The Authority of Advance Ruling (AAR) in Karnataka ruled that a 12% tax is applicable to street lightning activity and is not eligible for exemption. In an application filed before the Authority of Advance Ruling...
The Authority on Advance Ruling (AAR) in Karnataka ruled that the supply of purified drinking water to the general public is not entitled to exemption from Goods and Service Tax. The applicant is a private...
The Authority on Advance Rulings in Karnataka ruled that registered persons are not eligible to claim the tax credits on input invoices of goods or services procured or availed by a registered person before its...
The Authority of Advance Rulings (AAR) in Karnataka ruled that free transfer of assets to the landlord on vacation of leased premises shall amount to supply within the meaning of “supply” within section 7 of...
The Authority on Advance Rulings (AAR ) in Karnataka ruled that Nicotine Polacriliex Lozenge is rightly classifiable under the heading 38.24. Accordingly, the product is covered under Serial number 97 of Schedule III to Notification...
The Authority of Advance Ruling (AAR) in Karnataka has ruled that, 18% Goods and Services Tax (GST) applicable on Supply of Construction Service to the Land Owner in lieu of Transfer of Development Rights to...
The Authority of Advance Ruling (AAR) in Karnataka has ruled that, Integrated Goods and Services Tax (IGST) should be paid by the importer on Ocean Freight in case of CIF basis contract under reverse charge....
The Authority of Advance Ruling (AAR) in Karnataka has ruled that, Goods and Services Tax ( GST ) is applicable on delayed payment by Share Broker from Customers for Trading in Securities. The present application...
In a recent case the applicant M/S Kwality mobikes, the Authority for Advance Ruling in Karnataka held that the volume discount received on purchase and retail in the form of credit note without any adjustment...
The Authority on Advance Rulings (AAR) in Karnataka held that land development does not constitute a sale and is hence taxable at the transaction value actually paid of payable of the service as under section...
The Authority on Advance Rulings in Karnataka has ruled that the Marketing and Pre-sales Technical Support Services will be classified as Intermediary services under the Section 2(13) of the Integrated Goods and Services Tax Act,...
The Authority of Advance Ruling ( AAR ) in Karnataka has ruled that, the activity of collecting exam fee (charged by any university Or institution) from students and remitting the same to that particular university...
The Authority for Advance Ruling, Karnataka has ruled that, TDS provision are not applicable to a cooperative society registered under the Karnataka State Co-operative Society Act, 2001 under GST from the payment made to it...
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