Amount paid for early termination of the lease constitutes consideration for the supply
The AAR, Karnataka, in the case of M/s.Enzyme Business Centre [Advance Ruling No. DGR 33 of 2023 dated November 16,…
Tag: AAR Karnataka
Battery charging service provided by public charging station attracts 18% GST
The AAR, Karnataka, in M/s. Chamundeswari Electricity Supply Corporation Ltd. ruled that the activity of charging battery of electrical vehicle is ‘supply of service’ covered under SAC 998714 ‘Maintenance and repair services of transport machinery and equipment’ and attracts GST @18% as per Sl. no. 25(ii) of the Notification No. 11/2017-CTR, dated June 28, 2017.
Hostels and PG accommodation services attract @ 12% GST
The AAR, Karnataka, in the case of Srisai Luxurious Stay LLP ruled that hostel and PG accommodation cannot be considered equivalent to residential accommodation and thus such services are not eligible for exemption and accordingly are exigible to GST @12%.
Rent on PG accommodation, hostel services to attract GST: Karnataka AAR
Rent paid for paying guest (PG) and hostel accommodations, which are not like residential dwellings, would attract 12 per cent…
Trader of second-hand gold in form of lumps or irregular shapes cannot avail GST chargeability under margin scheme
The AAR, Karnataka, in the matter of M/s. White Gold Bullion Pvt. Ltd. [Advance Ruling no. KAR ADRG 20/2023 dated…
Wooden ice-cream sticks, spoons to attract 12% GST, says Karnataka AAR
Karnataka’s Authority for Advance Rulings (KAAR) has held that wooden ice-cream sticks and spoons are tableware made of wood. Accordingly,…
No GST on business vertical sold as ‘going concern’
The Karnataka bench of the Authority for Advance Rulings (AAR) held in a recent ruling that sale of a business…
GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled
The AAR, Karnataka in the matter of M/S Prakash and Company [Advance Ruling No. KAR ADRG 06/2023 dated January 23,…
GST @ 18% leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork
The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23,…
Pure Agent not liable to pay GST on reimbursement of the compensation amount paid to farmers and land owners
The AAR, Karnataka in the matter of M/s Sree Subha Sales [Advance Ruling No. KAR ADRG39/2022 dated October 27, 2022]…