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Sl. NO.
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Name of Applicant
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Name of State/UT
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Question(s) on which Advance Ruling Sought
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Order No. & Date
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View
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Category as per Section 97(2) of SGST Act
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| 30 |
BANGALORE METRO RAIL CORPORATION LIMITED |
Karnataka |
a) Whether the Applicant is a “Government Authority” vide Paragraph-2(zf) of Notification no. 12/2017-CT (Rate) dated 28.06.2017 as amended from time to time and would fall
within the scope of Sl.No.4 of the said exemption notification?
b) Whether the activity of grant of concession in terms of MOU dated 04.06.2018 to the “Concessionaire” is eligible for exemption from payment of GST vide Sl.Nos.4 of exemption
notification no.12/2017-CT (Rate) dated 28.06.2017. Consequently, no GST needs to be discharged by the Applicant on such activity? |
30 dated 28-07-2025 |
View |
97(2)(b) & 97(2)(e) |
| 29 |
CHEFTALK FOOD AND HOSPITALITY SERVICES PVT. LTD |
Karnataka |
Whether the subsidy received from the state government forms part of the consideration under section 2(31) of CGST Act. |
29 dated 28-07-2025 |
View |
98(2) |
| 28 |
INTELLIPAAT SOFTWARE SOLUTIONS PRIVATE LIMITED |
Karnataka |
i. What is the applicable GST on the services provided by the applicant under the “Market led Fee-based Services Scheme”?
ii. Whether the applicant is eligible for exemption under entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-6-2017? |
28 dated 28-07-2025 |
View |
97(2)(b) |
| 27 |
SISINTY PRIVATE LIMITED |
Karnataka |
i. What is the applicable GST on the services provided by the applicant under the “Market led Fee-based Services Scheme”?
ii. Whether the applicant is eligible for exemption under entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-6-2017? |
27 dated 28-07-2025 |
View |
97(2)(b) |
| 26 |
KALVI CAREER EDUCATION PRIVATE LIMITED |
Karnataka |
1.Whether the applicant is eligible for exemption under entry no. 69 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 on the services provided by the applicant to the students at
Kalvium campus/ at Partner Universities’ campus in relation to the “Market led Fee-based Services Scheme” implemented by National Skill Development Corporation (“NSDC”)? |
26 dated 28-07-2025 |
View |
97(2)(b) |
| 25 |
ETHNUS CONSULTANCY SERVICES PRIVATE LIMITED |
Karnataka |
1. As per Notification 12/2017, Sl. No. 72, Chapter 99, Heading 9992 reads “Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration”, is Nil rated. Is this applicable to our organization when it provides services to Government under any training programme ?
2. Whether income earned from Karnataka Skill Development Corporation by implementing skill development program “Kalike Jothege Kaushalya” under the CMKKY scheme of Govt. of Karnataka, results to taxable supply of services? |
25 dated 28-07-2025 |
View |
97(2)(b) |
| 24 |
GUBBI RAJASHEKARAPPA MAHESH |
Karnataka |
"classification of “parts of seats of a kind used for Motor Vehicles” |
24 dated 28-07-2025 |
View |
97(2)(a) |
| 23 |
FINE TOOLS (INDIA) PVT. LTD |
Karnataka |
"classification of “parts of seats of a kind used for Motor Vehicles” |
23 dated 28-07-2025 |
View |
97(2)(a) |
| 22 |
NEW HORIZON DEVELOPMENT COMPANY PRIVATE LIMITED |
Karnataka |
a) What is the HSN Code and GST rate applicable, in case of our proposed pure supply of Artificial Turf/Artificial Grass and other sports flooring?
b) What is the HSN Code and GST rate applicable, in case of our proposed supply and installation of Artificial Turf/Artificial Grass and other sports flooring which will be in the nature of works contract? |
22 dated 28-07-2025 |
View |
97(2)(a) and 97(2)(e) |
| 21 |
Bhageerathi Foods |
Karnataka |
1) Whether unspecified particles from all the process of Corn produced out of Proposed manufacture of Grits, Meal, Flour through the process of (i) Pre-cleaning, (ii) Series of Separation grading, and Sieving Operations in Cleaning Section and (iii) De germination, which are further processed in milling, to make it suitable for marketing as Cattle feed, which are supplied for directly feeding to animal (i.e. supply to end user as Cattle Feed/Direct consumption as Cattle Feed) is an exempt supply, vide S. No. 102 of notification No 2/2017 central tax (Rate) dated 28-06-2017?
2) The above-mentioned cattle feed, which is ready for direct consumption of Cattles, is also used as cattle feed ingredients by some of our customers of dairy industry for better palatability & higher nutritive value, through the further varying degree of processing in order to customize the colour, size, aroma, nutrition, purity, etc. of cattle feed so produced depending upon the dietary and nutritional requirement of the cattle the budget availability of the customer(s). |
21 dated 28-07-2025 |
View |
97(2)(b) and (e) |
| 20 |
AB MAURI INDIA PRIVATE LIMITED |
Karnataka |
“What will be the classification of the product ‘Cake gel’ and the rate of tax applicable on the said product?” |
20 dated 28-07-2025 |
View |
97(2)(a) |
| 19 |
Sridhar Deshpande |
Karnataka |
Application is rejected |
19 dated 23-04-2025 |
View |
98(2) |
| 18 |
Boraiah Kumar |
Karnataka |
Application withdrawn by the Applicant |
18 dated 23-04-2025 |
View |
98(4) |
| 17 |
R Nilakantan Aiyer |
Karnataka |
Application is rejected |
17 dated 23-04-2025 |
View |
98(2) |
| 16 |
Karnataka State Nursing Council. |
Karnataka |
Application is rejected |
16 dated 23-04-2025 |
View |
98(2) |
| 15 |
Eco Market Pvt Ltd. |
Karnataka |
Application is rejected |
15 dated 23-04-2025 |
View |
98(2) |
| 14 |
Karnataka Government Insurance Department |
Karnataka |
Application withdrawn by the Applicant |
14 dated 09-04-2025 |
View |
98(4) |
| 13 |
Vidyasomashekar |
Karnataka |
Application is rejected |
13 dated 09-04-2025 |
View |
98(2) |
| 12 |
Abbu Sambasiva Reddy |
Karnataka |
Application withdrawn by the Applicant |
12 dated 09-04-2025 |
View |
98(4) |
| 11 |
Sainath Bojraj Hegde |
Karnataka |
Application withdrawn by the Applicant |
11 dated 09-04-2025 |
View |
98(4) |
| 10 |
Jindal Alluminium Ltd |
Karnataka |
Application is rejected |
10 dated 09-04-2025 |
View |
98(2) |
| 09 |
NAGAPPA GURUBASAPPA BIDARI |
Karnataka |
Application is rejected |
09 dated 27-03-2025 |
View |
98(2) |
| 08 |
VAIBHAV MAHADEV(CHINNAPURI SILKS) |
Karnataka |
Application withdrawn by the Applicant |
08 dated 27-03-2025 |
View |
98(4) |
| 07 |
MAYANDI KANMANI |
Karnataka |
Application is rejected |
07 dated 27-03-2025 |
View |
98(2) |
| 06 |
RUNWAL AGRITECH |
Karnataka |
Application withdrawn by the Applicant |
06 dated 27-03-2025 |
View |
98(4) |
| 05 |
SUNDER ENTERPRISES |
Karnataka |
Application withdrawn by the Applicant |
05 dated 28-02-2025 |
View |
98(4) |
| 04 |
BANDAGADHE RAMACHANDRA BHAT UMESH |
Karnataka |
Application withdrawn by the Applicant |
04 dated 28-02-2025 |
View |
98(4) |
| 03 |
SRI SAIRAM READY MIX CONCRETE |
Karnataka |
Application withdrawn by the Applicant |
03 dated 28-02-2025 |
View |
98(4) |
| 02 |
NOVOZYMES SOUTH ASIA PVT LTD |
Karnataka |
Application withdrawn by the Applicant |
02 dated 28-02-2025 |
View |
98(4) |
| 01 |
WABTECH INDIA INDUSTRIAL PVT LTD |
Karnataka |
a. Whether GST is applicable on the provision of canteen provided to employees at the office premises when it is not a supply as per clause 1 of Schedule III of CGST Act?
b. Whether GST is applicable on payment of notice pay by an employee to the Applicant-employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act?
c. Whether GST is applicable on the amount of additional premium recovered for Medical Insurance Policy for the employees over and above the company provided limit at actuals covered under the HR Policy?
d. Whether GST is applicable on recovery of nominal amount for availing the facility of transportation to and from the office premises when it is not a supply?
e. Whether Input Tax Credit is available on GST charged for transportation expenses of the employees of the Applicant-Company? |
01 dated 07-02-2025 |
View |
WITHDRAWL |