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The AAR, Karnataka, in the case of M/s.Enzyme Business Centre [Advance Ruling No. DGR 33 of 2023 dated November 16, 2023], held that, the damages received by the Applicant from the tenant towards the termination of the sub-lease before the…
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.
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 paid for paying guest (PG) and hostel accommodations, which are not like residential dwellings, would attract 12 per cent goods and services tax (GST), the authority for advance rulings (AAR) in Karnataka has ruled. The AAR, while hearing a…
The AAR, Karnataka, in the matter of M/s. White Gold Bullion Pvt. Ltd. [Advance Ruling no. KAR ADRG 20/2023 dated May 15, 2023] ruled that purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and…
Karnataka’s Authority for Advance Rulings (KAAR) has held that wooden ice-cream sticks and spoons are tableware made of wood. Accordingly, these will attract Goods & Services Tax (GST) at the rate of 12 per cent. Read more at : business…
The Karnataka bench of the Authority for Advance Rulings (AAR) held in a recent ruling that sale of a business vertical as a ‘going concern’ will not attract the goods and services tax (GST), provided the conditions are met. This…
The AAR, Karnataka in the matter of M/S Prakash and Company [Advance Ruling No. KAR ADRG 06/2023 dated January 23, 2023] ruled that all types of jaggery pre- packed and labelled are exigible to Goods and Services Tax (“GST”) at…
The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods and Services Tax (“GST”) @ 18% is exigible on works contract services executed…
The AAR, Karnataka in the matter of M/s Sree Subha Sales [Advance Ruling No. KAR ADRG39/2022 dated October 27, 2022] ruled that, if the assessee qualifies to be a pure agent then reimbursement of tree cut compensation paid to farmers…