The Karnataka Authority of Advance Ruling (AAR) ruled that the Input Tax Credit is restricted on medicines used in the supply of health care services provided to patients. The applicant, M/s Ambara is a partnership...
The Karnataka Authority of Advance Ruling (AAR) ruled that the Supply of Kharif Arhar (Tur) and Green Gram to National Agricultural Co-operative Marketing Federation Limited (NAFED) is an exempted supply. The applicant, Karnataka State Cooperative...
The Karnataka Authority of Advance Ruling (AAR) ruled that activities of Liaison Office amounts to supply of service, liable to pay GST. The applicant, M/s. Fraunhofer-Gesellschaft Zur Forderung der angewandten Forschung incorporated in Germany, undertakes...
The Karnataka Authority of Advance Ruling (AAR) ruled that landfill-pit is not a ‘plant and machinery’ but a ‘civil-structure’. The applicant is into the business of solid waste management. They provide advanced vices for treatment,...
The Karnataka Appellate Authority of Advance Ruling (AAAR) while upholding the AAR’s ruling held that there is no GST exemption on leasing of immovable property in the nature of hotel, inn, guest house. The Appellant,...
The Karnataka Authority of Advance Ruling (AAR) ruled the Input Tax Credit (ITC) can be availed on equipment, furniture, reagents/consumables used for performing tests. The applicant, Siddalingappa Palalochna Rakshit is a proprietary concern having brand...
The Karnataka Authority of Advance Ruling (AAR) ruled that 12% Goods and Service Tax (GST) is applicable on the security excise adhesive labels. The applicant, M/s Marketing Communication & Advertising Ltd. has sought an advance...
The Authority for Advance Rulings (AAR) in Karnataka has held that Services provided to Electricity Supply Companies, an undertaking wholly owned by the Karnataka State Government by way of construction, erection, commissioning, installation, completion, etc....
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...
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