Rulings by Advance Authorities

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Sl. NO. Name of Applicant Name of State/UT Question(s) on which Advance Ruling Sought Order No. & Date View Category as per Section 97(2) of SGST Act
07 Meat Mart Unit of the New Bangalore Ham Shop. Karnataka i. What percentage of GST input tax should be claimed for our nature of business as mentioned above for the following services received from our service providers.
a) GST paid for our shop on commercial rent to landlord.
b) GST paid on commission to Dunzo and Swiggy for ecommerce online service.
c) GST paid on service charges charged by paytm.
d) GST paid on service charges charged by Banks.
ii. What percentage of GST input tax should be claimed for our nature of business as mentioned above for the following other general goods purchased for carrying on our business.
a) Packing material
b) Printed material
c) Capital goods like cutting machine, weighing scale, refrigerators, computers and hardware and software goods.
iii. What will be the GST consequences if we purchased goods from unregistered and composition dealers?
07 dated 23-01-2023 Viewpdficon 97(2)(d)
06 Prakash and Company. Karnataka i. Whether all types of jaggery are covered under the Notification No.6/2022-Central Tax (Rate) dated 13-07-2022?
ii. If yes, what is the rate of tax?
iii. If No, which type of jaggery does not fall under Notification No.6/2022-Central Tax (Rate) dated 13-07-2022 and are exempted from tax?
06 dated 23-01-2023 Viewpdficon 97(2)(b) and 97(2)(e )
05 S K Swamy and Company. Karnataka i. What percentage of GST output tax should be charged for our nature of works contract executed to Indian Railways.
a)On Railway under Bridge works
b) Construction of Tunnels for Railways
c) Supply and stacking of ballast
d) Execution of Earth Works Contract
e) Subcontract works for the above mentioned contract works.
05 dated 23-01-2023 Viewpdficon 97(2)(e )
04 Sri Annapurneshwari Enterprises. Karnataka Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No.12/2017-Central Tax Rate-under Heading 9992. 04 dated 23-01-2023 Viewpdficon 97(2)(e )
03 Sanjeevini Enterprises. Karnataka i. Whether works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are exempted as per GST Exemptions?
ii.Whether other service like data entry operator, security, provided to Horticulure Department attracts GST?
iii. Whether material like fertilisers, soil, sand supplied for use of bio centers are exempted as per GST?
03 dated 23-01-2023 Viewpdficon 97(2)(e )
02 TE Connectivity Services India Private Limited. Karnataka a. Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the office would be considered as a "supply" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.
b. In case answer to question no.1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?
02 dated 11-01-2023 Viewpdficon 98(4)
01 TE Connectivity India Private Limited. Karnataka a. Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.
b. In case answer to question no.1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?
01 dated 11-01-2023 Viewpdficon 98(4)