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
19 Myntra Designs Private Limited. Karnataka 1. Whether the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited for a consideration, is taxable?
2. Consequently, what will be the correct classification of the services provided and rate of tax on the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited ?
19 dated 01-07-2022 Viewpdficon 97(2)(a)
18 Karnataka Text Book Society(R). Karnataka 1. Whether the service of printing and supply of textbooks received by government entity (the Applicant) from private printers where content belongs to the Applicant and physical inputs belong to the printer, would be covered by Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax. This clarifiction is sought so as to enable the Applicant to avail the benefit of the Notification during the tendering process.
2. If the printing and supply of textbooks is held to be taxable, what would be the rate of GST and the SAC code.
3. Whether the amendement of SL No. 27 of Notifiction No. 11/2017 vide Notification No. 06/2021 would apply to the Applicant, or whether the Notification 12/2017 Central Tax (Rate) would supersede it so as to make the Applicant liable for Nil rate of GST on printing and supply of textbooks
4. Whether GST should be collected on rental income from property leased by the Appellant to Karnataka Food & Civil Supplies Corporation Ltd. (Govt. of Karnataka Undertaking), and if yes, whether rent received in January 2022 for past periods (2005-2021) is liable for GST.
5. Whether GST is appliable on sales of scrap by the Apllicant
6. Whether the Applicant's GST registration should be retained or surrendered.
18 dated 01-07-2022 Viewpdficon 97(2)(a)(b)(e)&(f)
17 Karnataka Secondary Education Examination Board. Karnataka 1. Whether the Applicant is an "eductional institution" and ought to be treated as such for the purposes of applicability of GST?
2. Whether the activity of printing of the following items of stationery on behalf of educational institutions constitutes a supply of service: a. question papers, b. admit cards, c. answer booklets d. SSLC Pass Certificate, the overprinting of variable data and lamination e. Fail marks cards f. Circulars, ID cards and other formats used for and during examinations g. Envelopes for packing answer booklets If yes, whether the service provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination by such institutions would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax.
3. Whether the following incidental services provided to or performed on behalf of educational institutions are also services that are covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax: a. Scanning of answer booklets and converting the same into digital images; b. hiring of light motor vehicles and heavy motor vehicles for transportation of examination materials; c. annual maintenance of computers and equipment; d. Obtaining the services of programmers and technical staff for examination related work; and e. Obtaining Group 'D' staff, Drivers, Data Entry Operators, Security Guards, & House Keeping services related for SSLC Examination work.
17 dated 01-07-2022 Viewpdficon 97(2)(b)
16 Fire Prevent Systems. Karnataka 1. Applicable rate of GST on (Training Academy) Fire Prevention & Emergency Training and Awareness Programmes. 16 dated 17-05-2022 Viewpdficon 97(2)(e)
15 Auriga Research Private Limited. Karnataka 1. Whether Goods and Services Tax ("GST") will be levied on Revenue Sharing invoices raised by one party on to another party wherein the outward supply of services is exempt in nature. 15 dated 17-05-2022 Viewpdficon 97(2)(e)
14 OM Construction Company. Karnataka i. The applicability of Serial No. 3(i) of Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 (parent Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 as amended by Notification No. 30/2018-Central Tax (Rate), dated the 31st December, 2018 to the applicant who is one of the sub-contractors to the builder / Developer / Contractor of Affordable housing under PMAY Scheme.
ii. Eligibility of concessional rate of CGST at 0.75% as per the Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 amended from time to time
14 dated 30-04-2022 Viewpdficon 97(2)(b)
13 Medreich Limited. Karnataka 1. Whether Input Tax Credit is avilable on the Inward supplies received and for preparation of food and beverages to be provided to the employees of the company?
2. Whether Input Tax Credit is available on the Inward Supplies of Capital equipment used for preparation of food and beverages to be provided to the employees of the company?
3. Whether Input Tax Credit is available on the Inward Supplies of food and beverages supplied by an outside caterer (s) on the basis of the Tax Invoice (s) raised by them and reported in the GST portal through Form GSTR-1 and reflected in Form GSTR-2 & GSTR-2A?
4. Whether the food and beverages provided in the course of company's principal business, to the workers during the working hours is to be considered as supply? If yes, whether GST needs to be paid to the government on the amount collected from the employees?
5. If the provision of food to the employees of the applicant company is deemed to be a supply, whether it shall be treated as Supply of Good or Servic, since it is served in the premises of the applicant (employer) company and not provided to them to carry outside?
6. If the amount collected from the employees is deemed as supply and GST needs to be paid what should be the taxable value and at what rate GST shall be paid thereon?
7. Whether GST is applicable on the transportation services received from external supplier for the purpose of providing transportation facility to the employees between their residence and place of work?
8. Whether GST paid on Transport service provider's invoices is an eligible Input Tax credit and how the seating capacity of the vechicle is decided in this respect?
9. Whether Input Tax credit is available on the Inward supplies of Transport services for employees to facilitate their travel from the place of residence to the place of work and back, to perform the work of the company in the course of its business?
10. Since the provision of food, beverage and / or transportation by the employeer to the employ is done in the course of the principal business of the applicant company (employer) which would have a influential role in the furtherance of its business, whether the net cost would be treated as consideraton by the company to its employees in kind as the amount recovered, if any would not be treated income of the company, but would be applied to reduce the expenses on these relevant items of inward supplies received for enhancing the work comfort of the employees?
13 dated 21-04-2022 Viewpdficon 97(2)(d)&( e )
12 IBI Group India Pvt. Ltd. Karnataka 1. Whether Consultancy services rendered to ADB, Manilla would qualify as " export of services" in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017 ("IGST Act")?
2. If the Consultancyy Services rendered to ADB, Manilla do not qualify as " export of services", whether ADB would be required to obtain refund of GST charged on invoice issued for consultancy services in terms of Section 55 of the Central Goods and Services Tax , 2017 ("CGST Act") or the services would be exempt as per provisions of the Asian Development Bank Act, 1966 ("ABD Act")?
12 dated 21-04-2022 Viewpdficon 97(2)(a)
11 Keysight Technologies India Pvt. Ltd. Karnataka a) Whether software licenses supplied by the applicant qualifies to be treated as computer software resulting in supply of goods and are therefore to be classified under Chapter Heading 8523 80 20?
B) Whether the benefits of Notifications No. 45/2017-Central Tax (Rate), Notification (45/2017) No. FD48 CSL 2017, Bengaluru and Notification No. 47/2017-IGST (Rate) all dated 14.11.2017 are applicable to the software licenses supplied by the Applicant to the institutions given in the notification?
11 dated 21-04-2022 Viewpdficon 97(2)(b) & 97(2)(g)
10 Cauvery Neeravari Nigama Limited. Karnataka 1. Is Brindavana Gardens Park Entrance Fees exempt vide Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017 under the following entries? - Entry No. 79 - Services by way of admission to a National Park (Heading 9996), - Entry No. 81(b) - Services by way of right to admission to Musical Performance (Heading 9996) - Entry No. 76 - Services by way of public conveniences such as provision of facilities of Bath Rooms, Wash Rooms, Lavatories, Urinal or Toilets (Heading 9994)
2. Is Toll Collection for use of Bridge is exempte vide Notification No. 12/2017- Central Tax (Rate) under the following entries? - Entry No. 23 - Services by way of access to a road or a bridge on payment of toll charges - Entry No. 23(A) - Services by way of access to a road or bridge on payment basis.
10 dated 14-03-2022 Viewpdficon
9 Pankaj enterprises. Karnataka i. Determination of the taxable value under GST Act, 2017 of Immovable Constructed Commercial Property without any occupancy or Completion Certificate where the area of the land exceeds 500 square meters or the number of Apartments proposed to be developed exceeds 8 inclusive of all phases particularly when the actual Guidance value fixed by the Competent Government Autority is more than the Value of Sale Consideration stated in the absolute Sale Deed registered by the Builder in favour of the Purchaser. 9 dated 14-03-2022 Viewpdficon 97(2)(c)
8 AVS Tech Building Solutions India Pvt. Ltd. Karnataka a. Whether may we know that the applicability of consolidated invoice for supply of Ready Mix Concrete (HSN Code : 3824 5010) through multiple vehicle / consignments due to continuous supply of materials to fulfil the customer's requirements, where in case of "Continuous supply of Goods". 8 dated 08-03-2022 Viewpdficon
7 Teamlease Education Foundation. Karnataka a.Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST?
b. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received against cost of medical and accident insurance obtained for the benefit of trainees by the Applicant and reimbursed by the Industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?
7 dated 08-03-2022 Viewpdficon 97(2)(g)
6 Bharatiya Reserve Bank Note Mudran Private Limited. Karnataka a. Whether ITC can be claimed by the applicant on common services such as CISF & Township Security Services, Maintenance of Water Treatment Plant, Horticulture, Maintenance of Residential Quarters, Maintenance of Information System (Computers, Software & Electronic Equipment), Maintenance of Sewage Treatment Plant, etc. which are utilized for both taxable as well as exempted supply of Varnika (IMU) and printing press of rupee note located in Mysuru Unit?
b. Whether method followed by the applicant in connection with claiming of Input Tax Credit is in accordance with the provisions of law? . Turnover of which financial year to be considerd in Rule 42 of the CGST Rules, 2017 while calculating ineligible ITC for the invoices which were accounted in the books of accounts in the FY 2019-20, however ITC was claimed during April to September of FY 2020-21 as per section 16(4) of the CGST Act, 2017?.
6 dated 08-03-2022 Viewpdficon 97(2)(d)
5 C &A Sourcing Internatioanl Ltd. Karnataka 1. Whether the activities carried out in India by the Applicant would constitute a supply of "other support services" falling under HSN code 9985 or as "Intermediary service" classifiable under HSN code 9961/9962 or any other classification of services as specified under various Tariff entries of rate notification issued under Goods and Services Tax Law?
2. Whether the aforesaid services provided by the Applicant would qualify as 'export of services' in terms of clause 6 of section 2 of the Integrated Goods and Services Tax Act 2017 (hereinafter 'IGST Act, 2017') and consequently will it be construed as ' Zero rated supply' in terms of Section 16 of the said act? In this regard the applicant vide their letter dated : 08-02-2022 requested this authority to permit them to withdraw their application stating that the above issues has been clarified by CBIC vide circular No. 159/5/2021, dated: 21-09-2021.
5 dated 10-02-2022 Viewpdficon 97(2)(a)
4 Toyota Kirloskar Motor Private Limited. Karnataka Whether the pick-up track cum passenger cars are classifiable under Tariff Item 8704 21 90, which covers "Motor vehicles for the transport of goods" and thus subject to 28% rate of Integrated Tax under Entry no. 166 under Schedule IV to the Notification no 1/2017 - Integrated Tax (Rate) dated 28.06.2017. The applicant vide their letter dated : 03-02-2022 requested this authority to permit them to withdraw their application quoting the commerical reasons.. 4 dated 10-02-2022 Viewpdficon 97(2)(a)
3 Sri Sairam Gopalkrishna Bhat. Karnataka a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services?
. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as taxable supply of service to be taxed at Nil rate as per Heading 9992?
c. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as Taxable Supply to be taxed at (Integrated Tax) 18% under Heading 9983?
3 dated 21-01-2022 Viewpdficon 97(2)(e)
2 Sea Men Associates. Karnataka Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?. 2 dated 21-01-2022 Viewpdficon 97(2)(a)(e)
1 CMEPEDIA. Karnataka 1. Is paid educational content, which is used by health care professionals or students to fulfill a mandatory demand by their professional body or institute, exempt of tax?
2. Is the fee for the portfolio management, which will reduce the administrational pressure on professional bodies and health care professionals, and which will increase the transparency in the certification of educational activities, exempt of tax?
1 dated 21-01-2022 Viewpdficon 97(2)(e)