News
AAR: Subject to HC decision, Importer liable IGST on ocean freight under CIF contract
Karnataka AAR rules that IGST on ocean freight in case of a contract on CIF basis, should be paid by.....
AAR : Extends ITC on "detachable wooden-flooring" used at co-working space, denies on "glass-partitions"
Karnataka AAR rules on exigibility of ITC on detachable wooden flooring & sliding/stacking glass partitions in case of applicant, engaged.....
AAR: Depositing timber with Govt. Department Timber Depots liable to GST under reverse charge
Karnataka AAR holds that the transaction of depositing timber with Govt. Timber depot for disposal would amount to ‘supply’ thus.....
AAR: Includes bus passes cost in transport facilitation service, rejects applicant’s ‘intermediary’ plea
Karnataka AAR rules that value of monthly passes issued to commuters by the Bangalore Metropolitan Transport Corporation (BMTC) is to.....
AAR: Rules on taxability of bill-to-ship-to transaction
Karnataka AAR holds that the delivery of spares by the applicant (JNSIPL Karnataka) to the ultimate consumer on account of.....
AAR: Rules on taxability of transactions between trainers and trainees sourced by applicant
Karnataka AAR holds that reimbursement of stipend by applicant to the trainees does not attract GST as the applicant is.....
AAR: Ice-creams prepared as per customers choice at outlet qualifies composite supply of service
Karnataka AAR holds that activity of supplying ice-creams, chocolates, ice-cream cakes and pizza cakes made as per the orders of.....
AAR: Denies ITC on electrical works, pumps used in building warehouse space with all facilities
Karnataka AAR denies ITC on inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and.....
AAR: Facilitating supply of cut flowers as commission agent, exempt from GST
Karnataka AAR holds that applicant’s service of facilitating the purchase and sale of cut flowers is covered under clause (g).....
AAR: Terms Applicant relocation related services as 'mixed supply' classifiable as management support services
Karnataka AAR rejects Applicant's claim that ‘Relocation Management Services’ provided by it would constitute 'composit supply', holds the same to.....
AAR: Reimbursement of expenses to employee will not attract GST, salary of Director under RCM
Karnataka AAR holds that reimbursements claimed by the employees in the course of employment of the applicant-company is not liable.....
AAR: “Flavoured milk” classifiable under heading 0402 99 00
Karnataka AAR observes that applicant’s commodity “flavoured milk” is classifiable under the Tariff heading 0402 99 00 while noting that.....
AAR: Sale of Used Wind Mills with accessories, constitutes a "composite supply", taxable at 5%
Karnataka AAR rules that the supply of Used Wind Turbine Generator (WTG) or Wind Mill with accessories is taxable at.....
AAR: Govt. subsidy for food/drinks supply in canteens, excludible from taxable turnover
Karnataka AAR rules that the subsidy received from the Govt. of Karnataka for the supply of service of food/beverage to.....
AAR: Denies concessional rate on works-contract executed for Electricity Distribution Supply Companies
Karnataka AAR rules that the services of construction/erection/installation provided by applicant to Electricity Supply Companies (wholly owned Govt. of Karnataka.....
AAR: Entire amount collected by RWA for upkeep/maintenance of apartments, liable to GST where charges exceed Rs. 7500
Karnataka AAR rules that apartment owners association services of maintenance of the common areas including repairs and upkeep of buildings,.....
AAR: GTA not barred from renting/hiring vehicle to another GTA subject to appropriate tax treatments
Karnataka AAR rules that a registered person can be a Goods Transport Agency (GTA) and a supplier of goods vehicles.....
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Bombay HC’s breather to McDonalds, sets-aside NAA order citing violation of “natural-justice” principle
Bombay HC sets aside order of NAA in case of Hardcastle Restaurant (Petitioner operating restaurants under McDonald’s brand name) on ground of.....
NAA: Only “additional ITC benefit” post GST & not “cost-incurred”, relevant to compute “profiteering”
NAA upholds claim of profiteering against Builder/Developer for not passing benefit of additional ITC of 2.23% of taxable turnover post.....
AAR: ‘Free’ transfer to lessor of assets fastened to building constitutes a ‘supply’
Karnataka AAR holds that transfer/disposal of assets fastened to building on delivering possession to lessor, ‘free', amounts to “supply” u/s.....