Karnataka Govt Reconstitutes State GST Advance Ruling Authority with New Members [Read Notification]
Karnataka Government reconstitutes the State GST Advance Ruling Authority with new senior tax officials to provide clarity on GST matters
![Karnataka Govt Reconstitutes State GST Advance Ruling Authority with New Members [Read Notification] Karnataka Govt Reconstitutes State GST Advance Ruling Authority with New Members [Read Notification]](https://images.taxscan.in/h-upload/2025/08/05/2073298-gst-advance-ruling-karnataka-hc-taxscan.webp)
The Government of Karnataka has reconstituted the Karnataka Authority for Advance Ruling (KAAR), the state-level body responsible for providing binding GST decisions to businesses.
This change comes under Section 96 of the Karnataka Goods and Services Tax Act, 2017, which empowers the state to operate an advanced ruling authority.
The official notification dated August 1, 2025, names M. S. Kalyanam Rajesh Rama Rao, Additional Commissioner of Central Tax, and K. S. Basavaraj, Additional Commissioner of Commercial Taxes (E‑Governance) in Bengaluru, as the current members of the Authority.
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The notification was issued by H. R. Lalitha, Under Secretary to the Government, Finance Department, on behalf of the Governor of Karnataka. The reconstitution appears in the Karnataka Gazette (Part IVA) dated August 2, 2025.
KAAR was previously reconstituted in May 2025 under Notification No. FD 49 CSL 2024, with Mr. Rajesh Rama Rao, along with a different Additional Commissioner, and this August 1 notification updates the membership to include Mr. Basavaraj in place of the earlier officer.
M. S. Kalyanam Rajesh Rama Rao has served as Additional Commissioner in Central GST, operating in Belagavi and Bengaluru zones. He has a background in tax administration and postings across various GST and Central Excise areas.
K. S. Basavaraj holds the Additional Commissioner post in Commercial Taxes (E‑Governance), Bengaluru, and has been involved in handling tax cases under the state’s e‑governance wing. He has appeared in recent Karnataka High Court cases regarding transfer orders, showing his administrative importance.
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The Karnataka High Court has played an important role in GST-related litigation, handling matters such as advance rulings, tax assessments, and procedural challenges, as visible in various writ petitions and appeals.
The new KAAR is expected to begin hearing applications shortly and deliver decisions soon.
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