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Advance Ruling Orders

Sl. NO.

Name of Applicant

Name of State/UT

Question(s) on which Advance Ruling Sought

Order No. & Date


Category as per Section 97(2) of SGST Act

08 M/s Manipal Academy for Higher Education Karnataka

i. Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ?

08 dated 23-04-2018 View 97 (2) (g )
07 M/s Manipal Academy for Higher Education, Karnataka

i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education?

ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST?

iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?

07 dated 23-04-2018 View 97 (2) (e )
06 M/s Rajashri Foods Pvt. ltd Karnataka

1. “Whether the transaction would amount to supply of goods or supply of services or supply of goods & services?”

2. “Whether the transaction would cover under sl.no.2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?”

06 dated 23-04-2018 View 97 (2) (a ) (b)
05 M/s Sayre Therapuetics Private Limited Karnataka

Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are a. Whether the Applicant qualifies as clinical establishment?

b. Whether the services provided by the applicant qualifies to be health care services?

05 dated 21-03-2018 View 97 (2) (b) (e )
04 M/s Tathagat Health Care Centre Llp Karnataka

“Whether GST is leviable on the rent payable by a Hospital, catering life saving services?”

04 dated 21-03-2018 View 97(2) (e )
03 M/s Skilltech Engineers & Contractors Private limited Karnataka

1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?”

2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?”

03 dated 21-03-2018 View 97 (2)(a ) (b)
02 M/s Gogte Infrastructure Development Corporation limited Karnataka

a)Supply of Resturant And lodging servcies to employees ,customers,visitors & gusets of SEZ units in karnataka.

b)"Exemption to SEZ units located in state of Karnatka. a) Section 7(5) (b) of the IGST Act :treats supply of Goods /Services to or by SEZ as a deemed Interstate supply b) Section 16(1) (b) of the IGST Act : defines the term "Zero rated Supplies " to include Exoprts and supply of goods/Services to SEZ's

c) & e)Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”

02 dated 21-03-2018 View 97 (2) (a) (b) (c) (e )
01 M/s Giriraj Renewables Private ltd., Karnataka

a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017.

b) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar Power Generating System’ which is taxable at 5% GST.

c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.

Supply in terms of Section 2(30) of CGST Act, 2017
01 dated 21-03-2018 View 97 (2)(e ) (g)