![Cleaning, Sweeping of Lawn and Supply of Manpower provided to Govt are Pure Services, Eligible for exemption from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/supply-of-manpower-government-exemption-GST-AAR-taxscan.jpg "Cleaning, Sweeping of Lawn and Supply of Manpower provided to Govt are Pure Services, Eligible for exemption from GST: AAR [Read Order]")
Cleaning, Sweeping of Lawn and Supply of Manpower provided to Govt are Pure Services, Eligible for exemption from GST: AAR [Read Order]
The Karnataka Authority for Advance Rulings (AAR) has held that cleaning and sweeping lawns and garden paths and the supply of manpower provided to...
![Amusement Park ride manufactured for Joyriding cannot be classified as Motor Vehicles under Tariff Heading 8703: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Amusement-park-ride-joyriding-Motor-Vehicles-Tariff-AAR-taxscan.jpg "Amusement Park ride manufactured for Joyriding cannot be classified as Motor Vehicles under Tariff Heading 8703: AAR [Read Order]")
![Institutions set up to carry out functions entrusted by Municipality are Governmental Authority, attracts GST @18%: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/municipality-governmental-authority-attracts-GST-AAR-taxscan.jpeg "Institutions set up to carry out functions entrusted by Municipality are Governmental Authority, attracts GST @18%: AAR [Read Order]")
![Central/State Educational Board are ‘Educational Institution’ for the limited purpose of Conducting Examinations: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/central-State-Educational-Board-Educational-Institution-Examinations-AAR-taxscan.jpeg "Central/State Educational Board are ‘Educational Institution’ for the limited purpose of Conducting Examinations: AAR [Read Order]")
![Sale of Internet Advertising Space attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Sale-Internet-Advertising-Space-GST-AAR-taxscan-1.jpeg "Sale of Internet Advertising Space attracts 18% GST: AAR [Read Order]")
Concessional Rate of Tax for Construction of Affordable Residential Apartments applicable only to Promoters, not Sub-Contractors: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) has held that concessional rate of tax for constriction of affordable residential apartments applicable only to promoters not sub-contractors. The...
![Concessional Rate of Tax for Construction of Affordable Residential Apartments applicable only to Promoters, not Sub-Contractors: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Constriction-Residential-Apartments-Promoters-Sub-Contractors-AAR-taxscan.jpg "Concessional Rate of Tax for Construction of Affordable Residential Apartments applicable only to Promoters, not Sub-Contractors: AAR [Read Order]")
Pre-developed and Pre-designed Computer Software can be Treated as ‘Goods’ and attracts 5% GST: AAR [Read Order]
The Karnataka Authority for Advance Ruling has held that pre-developed and pre-designed Computer Software can be treated as goods and attracts 5% GST. The applicant, M/s Keysight Technologies...
![Pre-developed and Pre-designed Computer Software can be Treated as ‘Goods’ and attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Pre-developed-Pre-designed-Computer-Software-Goods-Attracts-5-GST-AAR-Taxscan.jpg "Pre-developed and Pre-designed Computer Software can be Treated as ‘Goods’ and attracts 5% GST: AAR [Read Order]")
GST Applicable to Reimbursement received towards Stipend paid to Trainees on behalf of Industry partner: AAR [Read Order]
The Karnataka Authority of Advance Ruling ( AAR ) has held that GST applicable to reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement. ...
![GST Applicable to Reimbursement received towards Stipend paid to Trainees on behalf of Industry partner: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Applicable-Reimbursement-Stipend-paid-stipend-Trainees-Industry-partner-AAR-Taxscan.jpg "GST Applicable to Reimbursement received towards Stipend paid to Trainees on behalf of Industry partner: AAR [Read Order]")
GST Applicable to Reimbursement received from Industry Partner against Cost of Medical and Accident Insurance obtained for benefit of Trainees: AAR [Read Order]
The Karnataka Authority of Advance Ruling ( AAR ) has held that GST Applicable to reimbursement received from industry partner against cost of medical and accident insurance obtained for the benefit...
![GST Applicable to Reimbursement received from Industry Partner against Cost of Medical and Accident Insurance obtained for benefit of Trainees: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Applicable-GST-Reimbursement-Industry-Partner-Cost-accident-insurance-Medical-Insurance-Trainees-AAR-Taxscan.jpg "GST Applicable to Reimbursement received from Industry Partner against Cost of Medical and Accident Insurance obtained for benefit of Trainees: AAR [Read Order]")
![18% GST payable on Income earned from conducting Guest Lectures: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Guest-Lectures-AAR-AAR-Karnataka-CBIC-GST-Taxscan.jpg "18% GST payable on Income earned from conducting Guest Lectures: AAR [Read Order]")
GST payable on Education Content used by Healthcare Professionals or Students to fulfil mandatory demand by their Professional Body or Institute: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that GST payable on Education content used by healthcare professionals or students to fulfil mandatory demand by their professional body or...
![GST payable on Education Content used by Healthcare Professionals or Students to fulfil mandatory demand by their Professional Body or Institute: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/GST-Education-healthcare-professionals-l-mandatory-demand-professional-body-institute-AAR-taxscan.jpg "GST payable on Education Content used by Healthcare Professionals or Students to fulfil mandatory demand by their Professional Body or Institute: AAR [Read Order]")
5% GST payable on Outboard Motors of Marine Engine and its Spare Parts supplied for Fishing Vessel: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) has ruled that 5% GST is payable on Outboard motors of marine engines and its spare parts supplied for fishing vessels. The applicant, Sea Men...
![5% GST payable on Outboard Motors of Marine Engine and its Spare Parts supplied for Fishing Vessel: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Outboard-Motors-Marine-Engine-Spare-Parts-Fishing-Vessel-AAR-Taxscan.jpeg "5% GST payable on Outboard Motors of Marine Engine and its Spare Parts supplied for Fishing Vessel: AAR [Read Order]")