AAR

Membership Fees Collected By Club From Members Attracts GST: AAR Maharashtra

Membership Fees Collected By Club From Members Attracts GST: AAR Maharashtra

In the case of M/s The Poona Club Limited, AAR Maharashtra has held that: Membership fees, annual subscription fees and annual game fees collected by club from its members attracts GST. To Download the Order, Please Click Here   the-poona-club-ltd-aar-maharashtra-412601_compressed-f9213918 Title: the-poona-club-ltd-aar-maharashtra-412601_compressed-f9213918

Guest Lecture in Educational Institutions Attracts 18% GST: AAR Karnataka

Guest Lecture in Educational Institutions Attracts 18% GST: AAR Karnataka

If you give guest lecture in any educational institution then there is important news for you. Now in the coming times, you will have to pay 18 percent Goods and Services Tax (GST) on the earnings earned by giving guest lectures as a guest. According to the news of PTI, the Karnataka Bench of the …

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Subsidy Received From Government Should Be Reduced From Taxable Value: AAR Gujarat

Subsidy Received From Government Should Be Reduced From Taxable Value: AAR Gujarat

In the case of Green Brilliance Renewable Energy LLP, AAR Gujarat has held that: The Taxable Value on Tax invoice issued to the Customer shall be arrived after deducting the subject Subsidy from ‘System Cost’ and GST liability is on the Taxable Value. Questions raised by the applicant: 1.) Whether subsidy should be reduced for …

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Must Read- Taxpayer Should Reverse ITC Which Was Claimed in Excess of Allowed Under Rule 36(4) of the CGST Rules: AAR West Bengal

Must Read- Taxpayer Should Reverse ITC Which Was Claimed in Excess of Allowed Under Rule 36(4) of the CGST Rules: AAR West Bengal

In the case of EASTERN COALFIELDS LTD, AAR West Bengal has held that: Considering the fact of the case in the light of the aforesaid provisions of the GST Act and rules made there under, we are of the opinion that the applicant has availed of input tax credit in excess of his entitlement prescribed …

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JUDGEMENT

AAR Karnataka’s Judgement on Whether PPB cum TD is a “Document of Title‟ or As a “Passbook”

Case: Manipal Technologies Limited dated: 16.09.2019 Query: Whether PPB cum TD is a “Document of Title‟ so as to classify under HSN 4907 or as a “Passbook‟ under HSN 4820. [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Applicability of GST Rate on Supply of Kapton Polyimide Film Adhesive Tape to Indian Railways

Case: Intek Tapes Private Limited dated: 17.09.2019 Query: What is the “Applicable rate of tax on supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives”. [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Activity of Printing of Question Paperbooks

Case: The Bangalore Printing and Publishing Co.Ltd. dated: 17.0.2019 Query: “Whether the activity of printing of Question Paperbooks is to be covered under HSN 4901 under the description “Printed books, including Braille books” in Serial Number 119 of Notification No.2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 …

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JUDGEMENT

AAR Karnataka’s Judgement on Classification of Pooja Oil in GST

Case: S.K. Aagrotechh dated: 18.09.2019 Query: Whether “Pooja oil” can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/2017-CT(R) dated 28.06.2017, as amended from time to time? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Liability to Pay Tax for Supply of Services by Another Person Through the E-Commerce Platform Operated by the Applicant

Case: Humble Mobile Solutions Pvt. Ltd., dated: 19.09.2019 Query: Whether the applicant is liable to pay tax for supply of services by another person through the e-commerce platform operated by the applicant? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Applicability of IGST at 0% for the Invoices Raised to the SEZ Units, Even If the Accommodation Services were Rendered Outside the SEZ Zone

Case: Poppy Dorothy Noel dated: 20.09.2019 Query: Whether the IGST at 0% is applicable for the invoices raised to the SEZ Units, even if the accommodation services were rendered outside the SEZ Zone? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Subsidy Received from the State Government

Case: Rashmi Hospitality Services Pvt. Ltd., dated: 20.09.2019 Query: Whether the subsidy received from the state government would form part of consideration under section 2(31) of the CGST Act? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

AAR Karnataka's Judgement on Applicability of Reverse Charge Mechanism (RCM) under GST

AAR Karnataka’s Judgement on Applicability of Reverse Charge Mechanism (RCM) under GST

Case: JSW Steel Ltd., dated: 21.09.2019 Query: “Whether the Applicant is liable to discharge GST under reverse charge, for the contribution made towards NMET and DMF, in light of Sl. No. 5 of the Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017.” [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on GST Rate on Various Woods Meant for Pulping

Case: West Coast Paper Mills Ltd. dated: 21.09.2019 Query: What is the rate of GST applicable on following types of Wood meant for pulping? (i) Debarked Eucalyptus Wood (ii) Debarked Acacia Wood (iii) Casuarina Wood (iv) Subabul Wood [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Subscription to the J-Gate by the Educational Institutions

Case: Informatics Publishing Ltd., dated: 23.09.2019 Query: Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018- Central Tax (Rate)? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

Breaking: Your Gift and Cash Back Vouchers will Now Attract 18% GST

Breaking: Your Gift and Cash Back Vouchers will Now Attract 18% GST

Expanding the scope of taxation, the tax department will now levy GST on the supply of e-vouchers thereby bringing even exclusive marketing companies under the tax net. In a recent ruling the Authority for Advance Ruling, Karnataka brought supplies of e-vouchers made by marketing firms liable for 18 per cent GST terming these instruments as …

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JUDGEMENT

AAR Karnataka’s Judgement on Local Sale of Used Second Hand Wind Turbine Generator (WTG)/ (Wind Mill) with Accessories

Case: Sameera Trading Company Dated: 25.09.2019 Query: Whether GST is applicable on local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Commission Earned from Auctioning of Flowers

Case: International Flower Auction Bangalore dated: 26.09.2019 Query: Whether the “commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download …

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JUDGEMENT

AAR Karnataka’s Judgement on HSN Code for Flavored Milk

Case: Karnataka Co-operative Milk Producers Federation Ltd., (Formerly known as KMF) dated: 26.09.2019 Query: Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Supply of Trucks and Its Spare Parts to Public Funded Research Institutions

Case: VE Commercial Vehicles Limited dated: 27.09.2019 Query: Whether Notification No.45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Input Tax Credit under GST

Case: Embassy Industrial Park Private Limited dated: 30.09.2019 Query: “Whether input GST credit can be availed by the applicant on the inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire System” [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Applicability of GST Rate and Admissibility of ITC on Packed Food Products

Case: Mountain Trail Foods Private Limited, dated: 30.09.2019 Query: a) Applicability of rate of GST on the packed food products. [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] b) Admissibility of input tax credit on the packed food products sold. To Download the Judgement, Please Click Here [/ihc-hide-content]

JUDGEMENT

AAR Karnataka’s Judgement on Collection of Exam Fees from Students

Case: Arivu Educational Consultants Pvt. Ltd dated: 30.09.2019 Query: Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service. [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] To Download the Judgement, Please Click Here …

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