News
AAR: IGST refund cannot be availed where goods procured by exporter availing concessional rate
Karnataka AAR holds that the persons who have procured goods by utilizing the benefit of Notification No. 40/2017 – Central.....
AAR: Composite supply of drilling and energizing bore- wells for Govt. entities, not liable to GST
Karnataka AAR holds that the composite supply of drilling and energizing bore wells to the recipients being Govt. entities for.....
AAR: Raw-materials used in paper manufacturing classifiable under HSN 4403, taxable at 18%
Karnataka AAR holds that supply of debarked eucalyptus, acacia, subabul, casurina and pine pulp wood in billets of required size.....
AAR: Documentation along with other services for foreign entity not classifiable as "intermediary services"
Karnataka AAR holds that back-end services provided by the applicant to overseas entity under the agreement is classifiable as “Support.....
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AAR: Classifies Pattadar Passbook cum Title Deed under HSN 4820
Karnataka AAR classifies Pattadar Passbook cum Title Deed under HSN 4820; By examining section 3, 5A and 6A of the.....
AAR: E-commerce operators not liable to GST on driver/operator's services, however, tax to be collected u/s 52
Karnataka AAR holds that applicant is not liable to pay tax for the supply of services by drivers/operators (service providers).....
Rajasthan HC rejects bail in case alleging fraudulent invoicing of Rs. 66 crore
Rajasthan HC denies bail in case alleging fraudulent issuance of invoice involving tax amount of more than Rs. 66.81 crores.....
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AAR: Support services w.r.t. selling, marketing of foreign entity’s product qualifies ‘intermediary’ services
Karnataka AAR holds that the marketing services provided by applicant to foreign affiliates qualify as intermediary services classifiable under SAC.....
AAR: Warranty services provided to customers, not 'export' transaction, despite amount reimbursed from foreign entity
Karnataka AAR rules that provision of services like repair and servicing of the defective part of the vehicle or replacement.....
AAR: Residential Construction executed by sub-contractor under works-contract awarded by Govt. Entity to main-contractor, taxable at 12%
Karnataka AAR rules that the applicant’s (sub-contractor) activity of construction of residential complex/houses undertaken on behalf of Gowri Infra Engineers.....
AAR: Agricultural tree climbing apparatus exempt from GST being solely used for agricultural purpose
Karnataka AAR classifies “Agriculture Tree Climbing Apparatus – Unipole Manually operated Aluminium Ladder” under Tariff Heading 8201 which covers agricultural.....
AAR: Rules on taxability of printing services under different scenarios
Karnataka AAR rules that on taxability of job-work of printing material under 2 scenarios namely, (i) where the principal material.....
AAR: Milk Producers Federation formed under Co-Op Society Act, not liable to deduct TDS
Karnataka AAR holds that the applicant is not liable to deduct tax at source as per Section 51 of the.....
AAR: Disallows ITC on free gifts/trips distributed to dealers
Karnataka AAR holds that the applicant, a paint dealer, is not eligible to avail ITC on the inward supplies of.....
AAR: ‘Dry chillies”an ‘agricultural produce’; APMC agent liable to get registered under GST
Karnataka AAR holds that the applicant, being a commission agent, supplying dry chillies on behalf of farmers to traders qualify.....
AAR: ‘Civil works’ contract comprising of runway extension, apron construction, for Airport Authority, taxable at 18%
Karnataka AAR holds that composite works allotted to the applicant, comprising of extension of runway, construction of new apron, taxi.....
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AAR: Pre-sales and Marketing services qualifies as ‘intermediary service’; Distinguishes GoDaddy India ruling
Karnataka AAR holds that the pre-sale and marketing services rendered by the applicant qualify as an ‘intermediary’ service as defined.....
AAR: Accommodation service provided to SEZ unit, an "inter-state zero-rated supply"
Karnataka AAR rules that the accommodation service proposed to be rendered by the applicant to SEZ units is an inter-State.....
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AAR: "Catering Support Services" from kitchen located at company premises, taxable at 5%
Karnataka AAR rules that service provided by an outdoor caterer to employees of a company under cash and carry model,.....
AAR : No ITC reversal required on 'electricity generated and consumed captively' for 'cement manufacture'
Karnataka AAR rules on eligibility of ITC w.r.t. inputs/input services and capital goods received towards erection, installation and commissioning of.....