Orders by Appellate Authority for Advance Ruling

Sl. NO.


Name of Applicant

Brief of Order-in-Appeal (OIA)

Appeal Order No. & Date


AAR Order No. & Date, against which Appeal has been filed.

04 Karnataka OPTA Cabs Private Limited The appallate authority for adavnce ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be liable to tax at the hands of the Appellant. KAR/AAAR/Appeal-04/2018 dated 04-12-2018 View KAR/AAR-14/2018 dated 27-07-2018
03 Karnataka United Breweries Limited The AAAR modified the ruling rendered by the AAR is as under: -
(a) The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a supply of service as mandated in Section 7 of the CGST Act 2017, read with Clause 5(c) of the Schedule II of the said Act. (b) The supply of service by the Appellant is taxable to GST in terms of Section 9 of the CGST Act.
(c ) The service supplied by the appellant is classified under the Service Code 999799 as “other services nowhere else classified”
(d) The amounts received by the appellant from the contract brewing units under the agreement in the nature of Brand Fee and reimbursement of expenses is termed as a consideration for the supply of service and is chargeable to GST at the applicable rate of 18%.
KAR/AAAR/Appeal-03/2018 dated 23-10-2018 View KAR/ADRG/09/2018 dated 28-06-2018
02 Karnataka Giriraj Renewables Private ltd. The AAAR modified the ruling rendered by the AAR to the extent of supply of the PV module is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the supply of Services,Errection, Installation and Commissioning of the solar Power Plant. The tax laibility on this portion of the contract in question (other than PV Module) which is treated as "composite supply" where in the rate applicable to the dominant nature of the supply will prevail. KAR/AAAR/Appeal-02/2018 dated 05-09-2018 View KAR/AAR-01/2018 dated 21-03-2018
01 Karnataka Tathagat Heart Care Centre The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 of GST is leviable on the rent paid /payable for the premises taken on lease. KAR/AAAR/Appeal-01/2018 dated 05-09-2018 View KAR/AAR-04/2018 dated 21-03-2018