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
38 ID Fresh Food (India) Pvt. Ltd Karnataka Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%? 38 dated 22-05-2020 Viewpdficon 97(2)(a)(e)
37 NCS Pearson INC Karnataka a) Whether the service provided for type 2 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?

b) If the type 2 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?

c) Whether the service provided for type 3 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?

d) If the type 3 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?
37 dated 22-05-2020 Viewpdficon 97(2)(a)
36 Mahalakshmi Mahila Sangha Karnataka We are providing catering services to educational institutions sponsored by State/ Central / Union territory which is exempted services under Sl. No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. As per Circular 65/39/2018, TDS under GST is applicable only for taxable supply contracts and as we are the exempted service provider. TDS is not applicable for our services (HSN Code 9992) 36 dated 21-05-2020 Viewpdficon 97(2)(b)
35 Dolphine Die Cast (P) Ltd Karnataka a) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST?

b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST?

c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism?

d) Applicant seeks the procedure to be followed under GST Act for discharging GST liability.
35 dated 20-05-2020 Viewpdficon 97(2)(e)
34 Hombale Constructions And Estates Private Limited Karnataka Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017 ? 34 dated 20-05-2020 Viewpdficon 97(2)(b)
33 LSquare Eco Products Pvt Ltd Karnataka a) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000? 33 dated 20-05-2020 Viewpdficon 97(2)(a)
32 Sai Motors Karnataka Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST 32 dated 20-05-2020 Viewpdficon 97(2)(d)(e)
31 Biocon Limited (DTA) Karnataka Whether the sale of Micafungin sodium by the DTA unit of the applicant is covered under Serial No.114 of Entry No.180 of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 and therefore, is leviable to GST at the rate of 5%? 31 dated 04-05-2020 Viewpdficon 97(2)(a)(b)
30 Anil Kumar Agrawal Karnataka a) Partner's salary as partner from my partnership firm,
b) Salary as director from Private Limited company
c) Interest income on partners fixed capital credited to partner's capital account
d) Interest income on partners variable capital credited to partner's capital account
e) Interest received on loan given,
f) Interest received on advance given
g) Interest accumulated along with deposit/ fixed deposit
h) Interest income received on deposit/ fixed deposit
i) Interest received on Debentures
j) Interest accumulated on debentures
k) Interest on Post office deposits
l) Interest income on National Savings certificate (NSCs)
m) Interest income credited on PF account
n) Accumulated Interest (along with principal) received on closure of PF account.
o) Interest income on PPF
p) Interest income on National Pension Scheme (NPS)
q) Receipt of maturity proceeds of life insurance policies
r) Dividend on shares
s) Rent on Commercial Property
t) Residential Rent
u) Capital gain /loss on sale of shares
30 dated 04-05-2020 Viewpdficon 97(2)(c)(f)
29 Sri Malai Mahadeshwara Swamy Kshethra Development Authority Karnataka The Authority has floated tenders for collection of vehicle entry fees, which is an access to temple premises. The highest bidding was at Rs.56,08,077-00. The Authority wants to know whether KGST/ CGST has to be collected on the said amount.
2. The Authority sells laddoos, kallu sakkare, Thirtha Prasada, Cloth bags, and other articles beginning from Rs.5/- up to Rs.100/-. Whether KGST / CGST has to be collected on the same.
3. The Authority has approximately 100 shops which are given on lease through auction. Once in a year the Authority conducts public auction and the highest bidder is permitted to run the shop for a year. Whether KGST / CGST has to be collected on the same.
4. The Authority also conducts e-procurement auction for the service of tonsuring the heads of the devotees. The highest bidder is given the right to collect fees for tonsuring the head. Whether KGST / CGST has to be collected on the tendered amount.
5. The Authority has 16 Cottages/ rooms with 242 rooms which are given on rent and collects “vasathi nidhi kanike”. The Kanike ranges between Rs.130 and Rs.750. Whether KGST / CGST has to be collected on the same.
6. The Authority collects seva fees and Utsava Fees ranging from Rs.50/- to Rs.15,000-00 which are in the nature of religious activities. Whether KGST / CGST has to be collected on the same.
7. The Authority also collects “Special Darshan Fees” of Rs.100, Rs.150, and Rs.300 for darshan of Malai Mahadeshwara Swamy. Whether KGST / CGST has to be collected on the same.
8. The Authority runs one Kalyana Mandapa at Kollegal, in Chamarajanagar District. The right to collect service charges is through tender cum auction. The highest bidder is permitted to collect service charges. Whether KGST / CGST has to be collected on the same.
9. The Authority also runs a Kalyana Mantapa at M.M.Hills and the rent charged per day is at Rs.5000-00. Whether KGST / CGST has to be collected on the same.
10. The Authority floats tenders for collection of Vahana Pooja in front of the temple. The highest bidder is given the right to collect the charges. Whether KGST / CGST has to be collected on the same.
11. The Authority is collecting vehicle entry fees which is an access to temple premises. Whether such collection of entry fee is liable to KGST / CGST may be clarified.
12. The Authority wants to float tenders for similar such activities in future. Whether the rights given on tender or auction is liable to CGST/ KGST may be clarified.”
29 dated 28-04-2020 Viewpdficon
28 Emphatic Trading Centre Karnataka 1.Whether he is eligible to be in the composition scheme as his aggregate turnover is much less than Rs.50,00,000-00?
2.Whether the rate of composition tax applicable is 1% for the turnover of goods (sales) and 6% for the turnover of service (rent). The two separate taxes amounts to be totaled and paid or is it 6% as a whole for the aggregate turnover of goods and service turnover that is to be paid?
28 dated 23-04-2020 Viewpdficon 97(2)(e)
27 Sri Bhagyalakshmi Trading Corporation Karnataka a) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani) 27 dated 23-04-2020 Viewpdficon 97(2)(a)(b)
26 Ideal Industrial Synergy Solutions Private Limited Karnataka Whether selling of religious books attracts GST?
a). If taxable, what would be the rate of GST and HSN Code?
b). If exempted, the category of exempted goods and HSN Code
26 dated 23-04-2020 Viewpdficon 97(2)(e)
25 Solize India Technologies Private Limited Karnataka 1. Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods?
2. Whether the benefits of Notifications No. 45/2017-Central Tax (Rate) and 47/2017-Integrated Tax (Rate) dated 14.11.17 are applicable to the supplies made to the institutions given in the notification?
25 dated 23-04-2020 Viewpdficon 97(2)(a)(b)
24 DKMS BMST Foundation India Karnataka 1. Whether in the facts and circumstances of the case, DKMS BMST Foundation India is liable to pay Integrated Goods and Services Tax on the Human Leukocyte Antigen (‘HLA’) testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS-BMST from India?
Later at the time of personal hearing, he has modified the question and sought the advance ruling on the following questions:
1. from the overseas laboratory falls under the definition of health care services by a clinical establishment, thereby exempt from the tax leviable thereon and accordingly not taxable in the hands of DKMS-BMST/
2. Notwithstanding the outcome of Question 1, whether in the facts and circumstances of the case, DKMS BMST Foundation India (‘DKMS BMST’) is liable to pay Integrated Goods and Services Tax on the testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS BMST from India?
24 dated 23-04-2020 Viewpdficon 97(2)(e)
23 Sri Basaveshwara Corporation Karnataka 1. Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing unit 23 dated 23-04-2020 Viewpdficon 97(2)(e)
22 Chamundeshwari Electricity Supply Corporation Limited Karnataka QUESTION PERTAINS TO ADMINSTRATION- FEES/AMOUNT COLLECED FOR ADMINSTRTION RELATED SUPPLY
1) RTI Application Fee;Application Fee Collected from Information seekers as Prescribed by the Govt. for giving information to the applicant seeking Information under RTI Act.
2) Amount Collected towards providing information under RTI Act.;Amount Collected from the Applicant seeking Information. as Prescribed by the Govt. for providing additional information under RTI Act.
3) Departmental Exam fees collected form employees of CESC/KPTCL;Exam fees collected form employees for appearing to the Exams conducted by department (CESC/KPTCL) for promotions as per departmental norms.
4) E.M.D-Earnest money Deposit;Earnest money Deposit received (cash, cheque, BG) against tender notification as. As per terms and condition of the Tender, Deposit paid to company by vendors for applying for tender for various work contracted for improvement and enhancement of distribution network. The EMD/Security Deposit /BG will be refunded after final settlement of the account or cancellation of Work Order
5) Interest on Bank Short Term Deposit;Interest received from Bank for short term Deposit. It is shown as Other income in the P/L account
6) Interest amount recovered from employeesLoan / Advances given to the employees for their needs. A nominal Interest is recovered Along with monthly EMI amount. (Interest is less than the Bank Interest).
7) Discount;Supply of electricity by KPC to CESC is exempted if KPC has given certain Discount the same will be accounted in Books of A/c
8) Rebate;Rebate received for settlement of Power purchase bills in time from the power Generator like KPCL and other Power generators.
9) Rebates collected for in time payment of energy purchase bills dues Discount given by the Power supply company for in-time payment for energy bills We purchase Electricity from Power supply Company for distribution. If the payment to the Power Supply company is made within the due date for their energy bills, the Power Supply Company will give discount/ rebate for in-time payment.
10)Income accrued on account of energy savingsDue to Power savings by the consumers, the Govt. will give certain incentives. A part of such Energy Savings will be passed on to CESC. The same is accounted under the head “Income accrued on account of energy saving”
22 dated 23-04-2020 Viewpdficon 97(2)(e)
21 San Engineering & Locomotive Ccompany Limited Karnataka 1. Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with section 8(a) of CGST Act, 2017 or freight and insurance service and commissioning / Installation can be treated independent of supply of power packs given that installation and commissioning takes place after 4-5 months of supply of power packs. 21 dated 23-04-2020 Viewpdficon 97(2)(e)
20 Srisai Luxurious Stay LLP Karnataka Whetherthe daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under Notification No.12/2017-Central Tax?
2. Whether the monthly accommodation services ranginf from Rs.6,900 to Rs.12,500 per bed is eligible for the exemption under Notification No.12/2017- Central Tax?
3. Whether the said notification would be applicable if LLP decides to charge additional charges for the extra-facilities opted by the inhabitants in addition to the facilities that are currently included in the tariff received by the inhabitants but the overall price would be less than the present exemption limit of Rs.1000 per day per Unit?
20 dated 31-03-2020 Viewpdficon 97(2)(b)(e)
19 New Space India Limited Karnataka 1) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)?
2) Whether the applicant can levy GST @5% for Leasing of Satellite Transponder Services which is covered under SAC 997319 as per HSN Code 8803-parts goods of Heading 8802 (Satellites) from the date of commencement of the service-Leasing of Satellite Transponder?
19 dated 31-03-2020 Viewpdficon 97(2)(a)
18 T & D Electricals Karnataka 1. Whether separate registration is required in Karnataka state ? If yes, whether agreement would suffice as address proof since nothing else is with the assesse and service recipient will not provide any other proof?
2. If registration is not required in Karnataka state and if we purchase goods from dealer of Rajasthan and want to ship goods directly from the premises of dealer of Rajasthan to township at Karnataka then whether CGST & SGST would be charged from us or IGST by the dealer of Rajasthan ?
If registration is not required in Karnataka state and if we purchase goods from dealer of Karnataka to use the goods at township at Karnataka then whether IGST would be charged from us or CGST & SGST by the dealer of Karnataka?
3. What documents would be required with transporter to transit/ship material at Karnataka site from dealer/supplier of Rajasthan and in case of dealer/supplier is of Karnataka. Advance ruling may kindly be issued in case of registration is required or not required in both the situation?
18 dated 31-03-2020 Viewpdficon 97(2)(b)
17 Sri. Taghar Vasudeva Ambrish Karnataka 1. Whether exemption prescribed under entry number 13 of notification no. 9/2017- integrated tax (rate) dated. 28thJune, 2017 can be sought and the lessors (here AmbrishVasudeva and 4 others) need not charge GST while issuing the invoice for the lease service to m/s. DtwelveSpaces Pvt. ltd.
2. Whether the lease service falls under the Exemption prescribed and can be described as “Services by way of renting of residential swelling for use as residence”? as listed in the aforesaid Notification.
17 dated 23-03-2020 Viewpdficon 97(2)(b)
16 Megha Agrotech Private Limited Karnataka a) Whether under section 15(2)(e) of CGST Act, for calculating “value if taxable supply”, the subsidy amount granted to the farmer by Horticulture / Agriculture / Sericulture Department of Government of Karnataka under PMKSY scheme or any other Central / State Government approved schemes but disbursed to the supplier to be treated as “subsidy” in the hands of the supplier and to be excluded while ascertaining the “transaction value”?
b) Whether the question of inclusion or exclusion of subsidy amount in the value of taxable supply would arise under Section 15(2) of the CGST Act, when such subsidy is not impacting the transaction value, which is price actually paid or payable for the supply of goods by the customer i.e., farmers and when the subsidy is disbursed by Horticulture / Agriculture / Sericulture Department to the supplier on behalf of recipient of the supply (farmers)?
c) Whether supplier would be entitled to refund of input tax credit accumulation, which may arise if subsidy is not treated as part of taxable value?
16 dated 23-03-2020 Viewpdficon 97(2)(c)(d)(e)
15 Attica Gold Pvt. Limited Karnataka a) Whether applicant dealing in second hand goods and tax is to be paid on the difference between the selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017 if dealer purchases used / second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale there is no change in the form/ nature of goods?
b) Whether ITC is allowed to be claimed if purchases are made from the dealer from whom marginal scheme if applicable?
15 dated 23-03-2020 Viewpdficon 97(2)(d)(e)
14 C Ramappa Karnataka "Whether letting out the residential dwelling to a firm results in supply of service" 14 dated 20-03-2020 Viewpdficon 97(2)(h)
13 Kardex India Storage Solution Private Limited Karnataka 1) Whether the applicant can take credit of IGST paid on import of goods?
2) Whether applicant can issue tax invoice with IGST to the customer?
3) Whether applicant needs to obtain registration in the state where the port of clearance is located?
13 dated 18-03-2020 Viewpdficon 97 (2) (d) (e) (f) (g) (h)
12 Water Health India Private Limited Karnataka i. Whether supply of purified water to public in empty unsealed cans is exempt under GST law 12 dated 10-03-2020 Viewpdficon 97 (2) (b) (e)
11 Department Of Printing, Stationery and Publications Karnataka 1 a) The Applicant is engaged in rendering the services of Printed materials & printing of text books to various Government Departments. The content of the printed material is provided by recipients. As per the circularNo.11/11/2017 dated 20th Oct 2017 it is clarified in para 4 that ""where the supply of printing [if the content is supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services"". As per entry No.8 of the notification No.12/2017 dated 28/06/2017, the printing & supply of text books by one Government Department to another Government Department is exempted under the CGST Act and KGST Acts. Hence, it requested to clarify whether this activity is exempt under the CGST & KGST Acts or not.
b) If the text books are supplied to public or recognised book stalls, whether it is treated as taxable /exempted goods or services. If it is goods, can we claim exemption under Sl. No.119 of the Notification No.2/2017
c) If these services are taxable services, what is the rate of tax?
2 a) The applicant is engaged in printing of Karnataka Kaipidis/Karnataka Gazzettes from the contents provided by the recipient to whom the supply is to be made. This service is provided by one Government Department to another Government Department. Hence, it is exempted as per entry No. 8 of the notification No. 12/2017 dated28/06/2017. It may be clarified.
b) If the said Kaipidis are sold to public or recognised bookstalls whether it is treated as printed books falling under Sl.No.119 of Notification No.2/2017 and claim exemption on such sales.
c) If Karnataka Gazettes are sold to public as goods whether it is taxable under entry No.201 of the schedule I of Notification No.1/2017 dated 29/06/2017 or exempt under SL.No.119 of notification No.2/2017 dated 28/06/2017 under the KGST & CGST Acts. Please clarify.
3 a) The applicant is engaged in printing of Annual Reports to Government Departments, Autonomous undertakings and Zilla Panchayats. The content is provided by the receipients. When such annual reports are sold to Government Departments is it an exempted service under SL.No.8 of notification 12/2017. Pl clarify.
b) If such annual reports are sold to Government undertakings and autonomous bodies, can we claim such sales as exempted sales under entry No.8 of notification No.12/2017.
c) The supply of annual reports to Zilla Panchayaths by the applicant is considered as services provided by one state Government Departments to another state Government Departments Falling under SL.No.8 of the notification No.12/2017. Pl clarify."
4 If these are considered as goods, under which entry these goods are taxable and at what is the rate of tax of these goods under GST.
a) These goods are supplied by the Government Press (applicant) to various Government Departments against the orders given by them. In the circular No.11/11/2017 dt.20th Oct.2017, it is clarified in para 5 that " supply of printed envelops, letter cards, printed boxes, tissues, napkins, wallpaper etc falling under Chapter 48/49 printed with design, logo etc., supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominant supply is that of goods and the supply of printing of the content is ancillary to the principal supply of goods". Since these supplies are made by one Government Department to another Government Department, whether they are exempted under SL. No. 150 of the Notification 2/2017 dated 28/06/2017. Pl clarify.
b) If they are taxable, pl clarify under which entry and notification the said goods would fall?
5 The applicant being a Government organisation sells the paper waste as is where condition through the public auction is. Whether the understanding of the rate of tax is correct or not may please be clarified.
6 If the old machinery is sold as scrap, what is the rate of tax and the entry and notification may please be clarified.
7 Since the stationery articles are purchased from the registered dealers and supplied as it is to the Government Departments against the orders at no profit or no Loss, such transactions are exempted as the applicant is acting like a pure Agent. Therefore, it is requested to clarify whether it is pure Agent transaction and eligible for exemption. Pl clarifies whether this transaction is liable for tax under which entry?
8 We are paying tax @5% on the transportation paid to the private party.
a) Are we liable to pay tax on the transportation charges paid to the service provider or
b) Can we deduct the tax element on the transportation paid as TDS and deposit at the time of filing returns.
9 The Finance Department designated this work to us. We prepare the Economic Survey books as per the requirements of the Finance Department. The contents of the material is provided by the Government. Hence, this product is categorised as Service of printed materials.
a) Are we eligible to claim exemption vide Entry 8 of the Notification No.12/2017 dated 28th June 2017. Pl clarify.
b) If these printed materials are sold to the public directly by the Applicant, whether, the same is exempted or taxable under the GST Act.
10 The contents of the receipt books is provided by Recipients and the printed Receipt books are supplied to Government Departments and autonomous bodies. Hence, the same is treated as supply of service and eligible for exemption vide entry no. 8 of the Notification No.12/2017 dated 28/06/2017.
a) Whether this item is eligible for exemption under the GST Act or not? Pl clarify?
11 The content is provided by the Government Departments and the supply of printed materials is treated as service vide entry No.8 of the Notification No.12/2017 Dated 28/06/2017. Is it exempted from the levy of GST as the same is supplied by one Government Department to another Government Departments? Pl clarify?
12 The contents of the Law reports are provided by the High Court of Karnataka. These materials are provided to them at Free of cost. Whether we are eligible for exemption on the supply of these services vide entry No.8 of the Notification No.12/2017 dated 28/06/2017. Pl clarify?
13 Since we are giving the NOC to private persons at a price of Rs.100-00 we are not charging any GST at present. In this case the contents are provided by the recipient. Pl clarify
a) whether these are goods / services exempted under the Act
b) If these are goods under what entry the goods are taxable and at which rate?
c) If these are services under what entry these services are taxable and at which rate?
14 The contents of the text book is provided by the Government. Since the text books are supplied to Karnataka Text Books suppliers to sell them on behalf of the Government, we are charging GST @ 12%. As per entry No.8 of the notification No.12/2017 dated 28/06/2017, the printing & supply of text books by one Government Department to another Government Departments is exempted under the CGST Act and KGST Acts.
a) Hence, it requested to clarify whether this activity is exempt under the CGST & KGST Acts or not.
b) The text books are supplied to Recognised book stalls to sell them to the public on behalf of the Government whether it is treated as taxable or /exempted goods or services. If it is goods, can we claim exemption under Sl. No.119 of the NotificationNo.2/2017?
c) If these services are taxable services, what is the rate of tax? Pl. Clarify?
15 The Logo and the content of bus tickets are provided by the recipient. Since the contents are negligible compared to materials, it is treated as goods and the tax is collected @12% under GST Act
a) Pl clarify whether it is taxable goods or service?
b) At what rate and under which entry these goods/services are taxable?
16 The Log books are supplied to various Government Departments and the contents are provided by Government Departments. Since the contents are negligible compared to the materials used, these are treated as goods. We are claiming exemption on the supply of these goods KPWD. However, we are collecting tax @12% on the sale made to Autonomous bodies.
a) Pl clarify whether these are taxable or exempted goods/services?
b) If these are taxable under which entry these are taxable?
c) Since these materials are supplied by one Government Department to another Department or autonomous bodies controlled by the Government, can we claim exemption on the supply of these materials?
11 dated 18-03-2020 Viewpdficon 97(2)(a)(e)
10 Karnataka Solar Power Development Karnataka 1. Whether the amount collected towards Local Area Development Fund, which is kept separately and used for development of the affected area as per the guidelines of MNRE, can be treated as not a supply as per the provisions of CGST/KGST/IGST Act 2017 and not levied to tax?
2. Without prejudice to the above, if it is treated as Supply, what will be the HSN/SAC code under which it would be levied to Tax?
3. Without prejudice to the above, if it is treated as Supply, will it be exempt a per Sl.No.3 or 3A of Notfn.12/2017-CT (R) as the activities to be carried out are covered under Article 243 G and / or Article 243 W of the constitution of India?
10 dated 18-03-2020 Viewpdficon 97 (2) (a) (b)
9 Fom Aluminium Machines Pvt. Ltd Karnataka 1) Is Our Export of Services attract IGST under RCM
2) Is our Services considered as Intermediary Services
3) Is IGST paid under RCM eligible to ITC
4) Provision in GST Returns to show the transactions
5) We are not collecting IGST from our Customer and is absorbed as
    Cost-impact on the transaction value?
9 dated 12-03-2020 Viewpdficon 97 (2) (e)
8 Vikram Traders Karnataka Eligibility to claim input tax credit on inputs attributable to the renting of immovable property 8 dated 10-03-2020 Viewpdficon 97 (2) (d)
7 Karnataka State Electronics Development Corporation Limited Karnataka i. Whether the street lighting activity under the Energy Performance Contract dated 05.12.2016 is to be considered as Supply of goods or a Supply of Services under the CGST / KGST Act 2017? Accordingly, whether the transaction can be sub-classified as a ‘Pure Supply of Service’ or ‘Pure Supply of goods’ or ‘Composite Supply of goods and services being a works contract’?
ii. What is the rate of tax applicable on this transaction? Whether the applicant is entitled to the benefit of exemption under entry 3 or 3A of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended? If not, what is the applicable rate of tax?
iii. If the transaction is treated as supply of services, what is the time of supply of such services? Whether KEONICS is liable to tax only once the energy saved is certified by the energy auditor? Whether amount credited in joint ESCROW account can be termed as ‘receipt’ especially because the said amount is not under control of KEONICS until the conditions are met?
iv. Without prejudice to above submissions, if the transaction is treated as a supply of goods, what is the time of supply of such supply? Whether KEONICS would be liable to tax only at the time when the possession and ownership in goods are vested to TMC at the end of tenure? What would be the value of the aforesaid taxable supply given the fact that it is based on energy savings which can be computed only when the energy auditor certifies the workings submitted by KEONICS ?
7 dated 10-03-2020 Viewpdficon 97 (2) (a) (b) (c) (d) (e) (h)
6 Macro Media Digital Imaging Pvt. Ltd Karnataka 1. Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.
2. What is the classification of such trade advertisement material if the transaction is supply of goods?
3. What is the classification and applicable rate of CGST on the supply of such trade advertisement material if the transaction is that of supply of service?.
6 dated 17-02-2020 Viewpdficon 97 (2) (a)
5 Enlivening Technologies Pvt. Ltd Karnataka 1. What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation ?
2. What would be the applicable rate of GST and Cess for the said supply ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020.
5 dated 17-02-2020 Viewpdficon 97 (2) (a) (b)
4 M V Infra Services Pvt. Ltd Karnataka What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. No. 69 and Sl. No. 72 of the notification 12/2017- Central Tax (Rate) New Delhi, dated 28th June, 2017. 4 dated 17-02-2020 Viewpdficon 97 (2) (a) (d)
3 Barbeque Nation Hospitality Ltd Karnataka The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law hence the application filed by the Applicant for advance ruling is here by rejected, in terms of Section 98(2) of the CGST Act 2017. 3 dated 09-01-2020 Viewpdficon 97 (2) (e)
2 SLN Tech-Fabs(Bengaluru) Pvt. Ltd. Karnataka 1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct? 2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Sl.No.535 of Annexure? Please confirm. 3. Can we start charging GST 12% (CGST @ 6% + SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) dated 30.09.2019. 2 dated 07-01-2020 Viewpdficon 97 (2) (a) (e)
1 HACH DHR India Pvt. Ltd Karnataka Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020 1 dated 07-01-2020 Viewpdficon 97 (2) (a)