News

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.....

Oct 17,2019

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.....

Oct 17,2019

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.....

Oct 17,2019

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.....

Oct 17,2019

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.....

Oct 17,2019

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.....

Oct 17,2019

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).....

Oct 17,2019

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.....

Oct 16,2019

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.....

Oct 16,2019

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.....

Oct 16,2019

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.....

Oct 16,2019

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.....

Oct 16,2019

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.....

Oct 16,2019

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.....

Oct 15,2019

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.....

Oct 15,2019

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.....

Oct 15,2019

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.....

Oct 15,2019

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.....

Oct 15,2019

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.....

Oct 15,2019

AAR: "Catering Support Services" from kitchen located at company premises, taxable at 5%

Karnataka AAR rules that the supply of food or drinks provided by the applicant under ‘cash and carry model’ wherein.....

Oct 15,2019

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