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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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| 82 |
U.R. Rao Satellite Centre (ISRO Satellite centre) |
Karnataka |
i. Applicability of GST on Insurance premium paid towards launch services.
ii. Applicability of MoF Notification No. 09/2017-Integrated Tax (Rate) dated: 28-06-2017 |
KAR/ADRG/82/2021 dated 31-12-2021 |
View |
97(2)(b)(e) |
| 81 |
New Rajamandri Electronics |
Karnataka |
A. Whether GST would be applicable on interest free Security Deposit?
B. Whether above service is taxable under GST?
C. In case above service is Exempt from GST, how would be accountable under GST? |
KAR/ADRG/81/2021 dated 31-12-2021 |
View |
97 (2) ( e ) |
| 80 |
Madhus Tyre Care |
Karnataka |
i. Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?
ii. Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules?
Iii. Whether the total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules? |
KAR/ADRG/80/2021 dated 31-12-2021 |
View |
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| 79 |
Chikkaveeranna Sweet Stall |
Karnataka |
i. For composition tax payers what is the applicable rate of GST for the manufcturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place of shop |
KAR/ADRG/79/2021 dated 31-12-2021 |
View |
97(2)(e) |
| 78 |
Bio-Rad Laboratories India Limited |
Karnataka |
Whether 'diagnostic and laboratory reagents' imported and supplied by the applicant and classified under heading 3822 of the Customs Tariff Act, 1975 are covered under Entry No.80 of Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28-06-2017 attracting a levy of Integrated Tax at the rate of 12%? |
KAR/ADRG/78/2021 dated 17-12-2021 |
View |
97(2)(b) |
| 77 |
Shapoorji Pallonji and Company Private Limited |
Karnataka |
i.Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply?
ii. If answer to question (a) above is yes then, whether the supply provided by the applicant is a composite supply of works contract as per Section 2(30) and Section 2(119) of CGST Act, 2017 and what would be the principal supply?
iii.If the supply is considred as a composite supply of works contract services, whether the said supply to be provided by the applicant would fall under the entry No.3(iv)(e) of the Notification No.11/2017-Central Tax (Rate) dated 28-06-2017, as amended time to time?
iv. What would be the applicable GST rate and SAC/HSN? |
KAR/ADRG/77/2021 dated 17-12-2021 |
View |
97(2)(a)&e |
| 76 |
Swastiks Masalas Pickles and Food Products Pvt. Ltd |
Karnataka |
i. What is the HSN Code of the product "Rava Idli Mix"? |
KAR/ADRG/76/2021 dated 08-12-2021 |
View |
97(2)(a) |
| 75 |
Healersark Resources Private Limited. |
Karnataka |
i. What is the applicable GST SAC and GST rate for the supply of service described in this application?
ii. Is it a composite supply or a mixed supply?
iii. Whether the service is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017? |
KAR/ADRG/75/2021 dated 06-12-2021 |
View |
97(2)(a)&(b) |
| 74 |
South Indian Federation of Fishermen Societies. |
Karnataka |
i. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902.
ii. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost.
iii. Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessels of heading 8902.
iv. Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
v. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations. |
KAR/ADRG/74/2021 dated 06-12-2021 |
View |
97(2)(e) |
| 73 |
Hindustan Agencies. |
Karnataka |
i. Whether the applicant is entitled to collect GST on Supply of services which pertains to selling of agricultural produce as per APMC Act?
ii. Is there any special case where the applicant has to collect GST on the Service provided (Branded and unbranded)? |
KAR/ADRG/73/2021 dated 06-12-2021 |
View |
97(2)(e) |
| 72 |
Pavan Ventures. |
Karnataka |
a. The firm supplies food in a day out package along with sports and adventure activities, whether it constitutes mixed supply? If yes, what is the rate of GST?
b. If services provided on a day out package along with food, what is the GST rate? Or can food be charged at 5% GST?
c. If a customer avails only restaurant facility, what is the GST rate?
d. When the room tariff is below Rs.7,500/- per day, what is the GST rate for room rent and what is the GST rate for the food supplied to room?
e. The corporate companies book rooms/halls for their meetings & other occasions where food is supplied as complementary, whether it constitutes mixed supply if yes, what is the rate of GST? Or can GST of 5% be charged for the food seperately?
f. If any person avails only restaurant facilities only, what is the percentage of GST?
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 24.08.2021. Hence the application filed by the appliclant for advance ruling is disposed off as withdrawn. |
KAR/ADRG/71/2021 dated 29-11-2021 |
View |
97(2)(a)(c)(d)(e)&(g) |
| 71 |
Maddi Sumalatha, Prop. M/s Sri. Venkataramana Agencies. |
Karnataka |
"Rate of GST applicable to "Areca Leaf Plates" Machine pressed)
But the Applicant, vide their email dated 29.10.2021, has informed this authority that they wish wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST ACt 2017 , whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.
The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above. |
KAR/ADRG/71/2021 dated 29-11-2021 |
View |
97(2)(a)&(e) |
| 70 |
Bank Note Paper Mill India Pvt. Ltd |
Karnataka |
a. Applicability of GSTon Liquidated damages for delay in supply as penalty (this is in nature of penalty)
b. Applicability of GST on Liquidated damages for compensation of extra cost on account of default from the supplier (this is in the nature of abetment to the cost of purchase)
c. Applicability of GST on sale of tender form/fees for participation in the tender. This being a nominal fees collected just to have seriously interested participation. (this is in the form of avoiding non-serious participation)
But the Applicant, vide their letter dated 25.08.2021, has requested this authority to quash the application filed for advance ruling, quoting the reason that they have already got the clarity on the applicability of GST on the transactions for which advance ruling was sought and that they do not require any further proceedings. Further the applicant has to discharge fee of Rs.5,000/- each under the CGST Act 2017 as well as KGST ct 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.
The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.
|
KAR/ADRG/70/2021 dated 29-11-2021 |
View |
97(2)(g) |
| 69 |
Johnson Lifts Pvt. Ltd. |
Karnataka |
a. Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when-
(a) Such building consists of more than one residential unit and falls under the definition of "residential complex"
But the Applicant, vide their letter dated 26.08.2021, informed this authority that they withdraw their application, filed for advance ruling. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as the KGST Act 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- under the KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.
. |
KAR/ADRG/69/2021 dated 29-11-2021 |
View |
97(2)(b)&(e) |
| 68 |
Premier Solar Powertech Private Limited |
Karnataka |
a. Whether supply of turnkey engineering, procurement and 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. Whether the supply of 'Solar Power Generating System' is taxable at 5% GST?
But the applicant, vide their letter dated 18.08.2021, requested this authority to permit them to withdraw the application filed for advance ruling quoting the reason that they have got the clarity on manufacturing of solar power systems and the rate of tax applicable thereon from the Notification No.24/2018-Central Tax (Rate) dated 31.12.2018. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97(1), whereas the applicant has not discharged the fee of Rs.5,000/- each under any of the CGST/KGST Act 2017 and hence the instant application is liable for rejction under Section 98(2) of CGST Act 2017.
The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above. |
KAR/ADRG/68/2021 dated 29-11-2021 |
View |
97(2)(a)&(e) |
| 67 |
Imtiyaz Maqboolsab Nandgaon, M/s NANDAGAON TRADERS |
Karnataka |
"Whether Tamarind seeds are taxable or exempt under GST Act."
But the applicant, vide their letter dated 16.08.2021, has informed this authority that they wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- only under KGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017.
The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above. |
KAR/ADRG/67/2021 dated 29-11-2021 |
View |
97(2)(a)&(e) |
| 66 |
Metalex Steel Strips Pvt. Ltd. |
Karnataka |
"We do job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988. Further above type of job work what value to be mentioned in e-way bill whether goods value or job work charges only."
But the applicant, vide their letter dated 17.08.2021, requested this authority to permit them to withdraw the instant application filed for advance ruling, for the reason that, they have got the clarifications for the question from Circular No.126/45/2019-GST dated 22.11.2019, issued by CBIC. However, the issue on which the applicant has sought advance ruling is not in respect of any of the issues covered under Section 97(2) of the CGST/KGST Act 2017. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017.
The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above. |
KAR/ADRG/66/2021 dated 29-11-2021 |
View |
97(2) (e) |
| 65 |
NPS Industries |
Karnataka |
i. Rate of tax on trailers registered to be used for agriculture purpose.
ii. Rate of tax on trailers without tipping kit and to be registered for use for agricultural purposes.
But the Applicant, vide their letter dated 16.08.2021, requested to permit them to withdraw the instant application, filed for advance ruling. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017, whereas the applicant has discharged the fee of Rs.4,975/- only under the KGST Act 2017 & only Rs.25/- under the CGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.
The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above. |
KAR/ADRG/65/2021 dated 29-11-2021 |
View |
97(2) (e) |
| 64 |
Xtracare Products Private Limited |
Karnataka |
a. What is the HSN Code of baby wipes/classification?
b. What is the rate of tax to be levied on baby wipes?
c. If Circular No.52/26/2018 GST dated 9th August 2018, is not applicable to the applicant, whether the applicant can go back and charge GST @ 12% since there exists ambiguity in this regard.. |
KAR/ADRG/64/2021 dated 26-11-2021 |
View |
97(2)(a)&(e) |
| 63 |
GEW (INDIA) PVT. LTD |
Karnataka |
1.(A) When goods which requires movement from a different place to the work sites forming part of works contract
and should we use or mention SAC as against HSN code in the accompanying Tax Invoice for the goods being moved? For the reason work order issued by main contractor in the name of a subcontractor mentioning only SAC for the reason the whole contract is classified as wervices by the main contractor
and if SAC is used in tax invoice it might not be same in e-way bill for the goods which are carried in transport vehicle as there shall be HSN code and not SAC.
(B) To corroborate the description as mentioned in the work order irrespective of description of goods being carried or actually transported before installation or erection is done at works site which eventually shall end up to a immovable property liable to get taxed at the applicable rate for such contract classified as services specified in the notification 11/2017-Central Tax (Rate) vis a vis 8/2017-Integrated Tax dated 28.06.2017 read with work order which might be more or less than the goods being transported, in such situation what should we classify for such goods on transportation? How doe we mention SAC as against HSN? and to levy the tax rate as applicable to works contract while issuing tax invoice when only the goods are billed for recovering money towards supply of goods as per work order which are part and parcel of the principal supply when it is categorised as service.
2. Whether the company is required to be registered in the state of Karnataka for executing the works contract? Nevertheless work/purchase order being received from L&T (main contractor) on out NOIDA GSTIN ordering us to be bill them on their (L&T's) karnataka GSTIN?
a) If the answer to the above question no.2 is in negative we mean interstate works contract are allowed than should it be registered as a regular dealer or as an Input Service Distributor to distribute the input tax credits relating to services to the actual recipient of services being out NOIDA GSTIN office in the manner as provided under Section 20(2)(c) of CGST Act for having received the tax invoices on Karnataka GSTIN if we register in Karnataka issued by local labourers or contractors registered in Karnataka for having supplied the services at Karwar by levying CGST and SGST to the applicant treating it to be intra state supply to comply Section 8 read with Section 12(3) of the IGST Act.
b) If the answer to the above question (a) is affirmed as either this or that we mean registering as regular or ISD we seek your opinion as to distribute the input tax credit by cross charging the input tax being received from supplier of services by obtaining regular registration which otherwise NOIDA office bearing GSTIN with the same PAN are the actual recipient of services who are actually the supplier of services to L&T as per the work order 3EL573WOD1000105 dated 23.06.2021 rather than taking an ISD registration. |
KAR/ADRG/63/2021 dated 08-11-2021 |
View |
97(2)(a)&(f) |
| 62 |
ALCOATS |
Karnataka |
Applicable rate of GST for our activity when it is provided to registered person, as per Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended time to time and clarificatio Circular No.126/45/2019-GST dated 22-11-2019 serial number 26 of the said notification as amended time to time specifies tax rate for the heading 9988 (manufacturing services on physical imputs (goods) owned by others), Whether our activity falls under item number (id) which attracts 12% tax rate (GSTs at 6%) or whether it falls under item number (iv) which attracts 18% tax rate (GSTs at 9%) |
KAR/ADRG/62/2021 dated 29-10-2021 |
View |
97(2)(b) |
|
Rectification of mistake order (ROM) No 03/2021 |
dated 26-11-2021 |
View |
102 |
| 61 |
GOLDEN HATCHERIES |
Karnataka |
1. What is the rate of tax on various items and equipments which are used in the construction of Poultry Farm on immovable property?
2. What is the HSN code on transferred of poultry farm equipment and others involved execution of works on immovable property? |
KAR/ADRG/61/2021 dated 29-10-2021 |
View |
97(2)(e) |
| 60 |
SREE VINAYAKA ENTERPRISES (Sri. Ganganahalli Channaveeregowda Krishnegowda) |
Karnataka |
1. Whether the applicant is correct in classifying the services provided to the Government entities as exempted services?
2. Whether the applicant is correct in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said exempted services? |
KAR/ADRG/60/2021 dated 29-10-2021 |
View |
97(2)(a)&(b) |
|
Rectification of mistake order (ROM) No 01/2022 |
dated 01-07-2022 |
View |
102 |
| 59 |
HDL INDUSTRIES |
Karnataka |
a. Whether the subsidy from Government of Karnataka is to be reduced from the value of import of plant and machinery from China, for the purpose of levying GST?
b. Whether valuation of supply of goods under the GST Act or any other relevant Act in respect of import of goods excludes government subsidy?
c. Whether GST will be levied on imports of plant & machinry after reducing Government subsidy from the CIF value of the imports? |
KAR/ADRG/59/2021 dated 29-10-2021 |
View |
97(2)(e) |
| 58 |
Star Creative |
Karnataka |
i. Whether the documentary services including picture of the testimony / documentary video provided to corporations and various boards incuding KHB are exempted under GST?
ii. Whether the documentary services including picture of the testimony / documentary videos provided to various government departments including Zilla and Taluk Panchayat are eligible for exemption from GST?
iii. Whether providing documentary videos and / or pictures of testimony through CD or other storable devices to various Government Departments and Panchayats continues to be exempted services? |
KAR/ADRG/58/2021 dated 29-10-2021 |
View |
97(2)(e) |
| 57 |
Pine Subsidiary Industry |
Karnataka |
i. Whether Tax Invoice from Bengaluru office (Registered Place of Business) for imports received at Chennai Sea Port and directly sold to a customer either in Andhra Pradesh, Tamil Nadu, etc., could be raised, or a separate registration is to be obtained at the place of Importation, i.e. Tamil Nadu for the mentioned transactions? Whether the contents and details of the sample draft invoice are correct in law.
ii. If we do not need separate regitration in Tamil Nadu, can we do the transaction using Karnataka GSTIN, If yes, then in case of issueance of e-way bill, is it correct to mention the GSTIN of Karnataka and the place of dispatch as Chennai Sea Port?
iii. Whether Input tax credit would be available to the registration in Karnataka u/s 16(2) even though the goods have not been physically received in the premises of the applicant but directly transported to the customer? What is the required documentation to avail input tax credit in such cases? |
KAR/ADRG/57/2021 dated 29-10-2021 |
View |
97(2)(a)&(b) |
| 56 |
Devanahalli and Hosakote Taluks MSPC |
Karnataka |
i. Classification of Goods, HSN Code and Rate of Tax on 'Pushti', a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal and Soya in different proportions.
ii. Does Circular No.149/05/2021-GST dated 17.06.2021; apply to MSPC, as MSPC is supplying food to CDPO for which the end user is anganwadi centers. |
KAR/ADRG/56/2021 dated 29-10-2021 |
View |
97(2)(a)&(b) |
| 55 |
SAS CARGO |
Karnataka |
a. Whether eggs/hatcheries are classified under the Agricultural Produces/Products?
b. Applicability of GST on Transportation Services by Rail on Eggs/hatcheries under GST Act? |
KAR/ADRG/55/2021 dated 29-10-2021 |
View |
97(2)(b) |
| 54 |
Time Technoplast Limited |
Karnataka |
Whether they are liable for 0.1% concessional rate of tax under Notification No.41/2017-IT (Rate) on supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter? |
KAR/ADRG/54/2021 dated 29-10-2021 |
View |
97(2)(b) |
| 53 |
Sheen Electroplaters Private Limited |
Karnataka |
a. What is the GST Rate applicable for Job work service?
b. Whether if falls under entry (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; @ GST 12% or (iv) which covers "Manufacturing Services on physical inputs owned by others @ GST 18%? |
KAR/ADRG/53/2021 dated 29-10-2021 |
View |
97(2)(b)&(e) |
| 52 |
Workplace Options India Private Limited |
Karnataka |
a. Whether the service procured by the applicant from Beacon US in respect of the referral of the FIS client is liable to tax under the IGST Act, 2017 and consequently whether the said service qualifies as an import of service under Section 2(11) of the said enactment?
b. If the answer to the above is yes, who is the person liable to tax in respect of the said services rendered by Beacon US to applicant? |
KAR/ADRG/52/2021 dated 29-10-2021 |
View |
97(2)(a)(c)(e)(f)&(g) |
| 51 |
Genesis Trade |
Karnataka |
a. Whether provision of service to foreign buyer over the matil and mobile communication is chargeable in India?
b. If Chargeable to tax then at what rate?But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 05.10.2021. |
KAR/ADRG/51/2021 dated 29-10-2021 |
View |
97(2)(e) |
| 50 |
Polyhydron Systems Private Limited |
Karnataka |
Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Part of heading 8906" attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 or not?But the Applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling and the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under section 98(2) of the CGST Act 2017. |
KAR/ADRG/50/2021 dated 29-10-2021 |
View |
97(2)(a)&(b) |
| 49 |
Juzi Fruits Private Limited |
Karnataka |
1. Appropriate HSN Code applicable to supply of
i. Fruit bowl containing only cut fresh fruits (Individually or mixture of different fruits).
ii. Fruit bowl containing both cut fresh fruit and dry fruits and nuts.
2. GST tax rate applicable for each of the classified goods above?
3. Eligibility to input tax credit of GST paid on plant and machinery and expenses relating to the business in case the end product is classified as belonging to 0% tax rate under GST?
|
KAR/ADRG/49/2021 dated 30-07-2021 |
View |
97(2)(a)(d)(e) |
| 48 |
Bangalore Street Lighting Private Limited |
Karnataka |
i. Whether the street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (Which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply the CGST/KGST Act2017?
ii. If so, whether Supply of luminaries, without which there can be no energy conservation, and which is the primary deliverables, constituting approximately 70% of the total project cost, can be construed as the principal supply? What would be the applicable rate of GST on supply made under the contract?
iii. If supply of services is held to be the principal supply, which of the various services being rendered would constitute the principal supply? What would be the applicable rate of GST on supply made under this contract?
iv. Whether the applicant is entitled to the benefit of exemption under entry 3A of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended?
v. If the transaction is treated as a supply of luminaries, what is the time of such supply? Whether “Applicant ESCO” would be liable to pay tax at the time when invoices are issued as envisaged in Explanation 1 to Section 12(12) of the CGST/KGST Act oronly at the time when the possession and ownership in goods are vested in “BBMP” at the end of tenure?
6.What would be the value of the aforesaid taxable supply given the fact that payments are to be received based on energy savings, which can be computed on a monthly basis, with reference to the energy auditor certifying the workings submitted by applicant?
|
KAR/ADRG/48/2021 dated 30-07-2021 |
View |
97(2)(a),(b),(c)&(e) |
| 47 |
IBM India Private Limited |
Karnataka |
i. Whether the value of assets which are outside the purview of GST is required to be included in the value of assets for the purpose of apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, 2017 read with Rule 41(1) of CGST Rules, 2017?
ii. If the answer to Question
(i) is yes, whether following assets are required to be considered for the purpose of determining the value of assets for apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, 2017 read with Rule 41(1) of CGST Rules, 2017:
a) Assets which are created only to comply with the requirements of the Accounting Standards;
b) Assets which are not being transferred as part of de-merger.
iii. If the answer to Question I and / or 2 are yes, whether the assets which are not attributable to any particular GSTIN be considered in the GSTIN of the head office of the Company for the purpose of computation of asset ratio? |
KAR/ADRG/47/2021 dated 30-07-2021 |
View |
97(2)(d) |
| 46 |
Sadanand Manpower Service |
Karnataka |
1. Whether Labor supply to Government Departments from a Register dealer under GST Act like providing Drivers, Peons, Housekeeping Data Entry operators and other clerical staff attracts exemption fron levy of GST as per Notification Nos.11/2017-CT(Rate) and 12/2017CT(Rate) both dated 28th June 2017.
2. Whether above said supply of services covered under “Pure Labor Services” as per Service Accounting Code (SAC) under chapter No.99.
3. The dealer apply for work as per tender (E-procurement) as a “Contractor to supply labour” and TDS as per Income tax Act deducted U/s 194C (As a Contractor or Sub-Contractor) @ 1%. So, why not dealer to be treated as a Contractor under GST Act 2017 also?
|
KAR/ADRG/46/2021 dated 30-07-2021 |
View |
97(2)(b)(e) |
| 45 |
Madivalappa Karveerappa Belwadi, M/s M.K.Belwadi |
Karnataka |
Whether the Pure Services provided to Zilla Panchayat, City corporations, Educations Institutions, and Rural Water Supply Divisions are exempted under article 243G and 243W? |
KAR/ADRG/45/2021 dated 30-07-2021 |
View |
97(2)(b) |
| 44 |
Goodwill Auto's |
Karnataka |
GST applicability of cost of the diesel incurred for running DG Set in the course of providing DG Rental Service? |
KAR/ADRG/44/2021 dated 30-07-2021 |
View |
97(2)(e) |
| 43 |
Aishwarya Earth Movers |
Karnataka |
i. Whether the applicant is liable to collect and pay goods and services tax on amount received from the PWD Department as per revised estimate in respect of work namely "Construction of bridge across Kumaradhara river on Kudmar Shanthimogru Sharavoor Alankar Road at KM 1.20 in Shanthimogaru of Puttur Taluk?
ii. Whether the applicant is liable to collect and pay goods and services tax on amount received from the Executive Engineer, Public Works, Inland Water Transport Department, Mangalore Division or
iii. Whether the PWD Department is liable to pay Goods and Service Tax under the GST Act or VAT Tax under Karnataka Value Added Tax Act? |
KAR/ADRG/43/2021 dated 30-07-2021 |
View |
97(2)(c) |
| 42 |
Starworth Infrastructure and Construction Limited |
Karnataka |
Whether the construction service provided by the Applicant to M/s Provident Housing Ltd., under the project ‘Provident Neora, & Provident Capella” & to M/s Puravankara Ltd., under the project Provident Parksquare” qualifies for application of lower rate of CGST @ 6% and SGST @ 6% as provided in Sl.No.3-Item (V) sub item(da) vide Notification No.11/2017-CT (Rate) dated 28.06.2017? |
KAR/ADRG/42/2021 dated 30-07-2021 |
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97(2)(b)(d) |
| 41 |
Premier Tissues India Limited |
Karnataka |
Whether the supply of tissue papers by the applicant is covered under Serial No.112 of Schedule II of the Rate Notification No.01/2017 Central Tax (R) and therefore, is leviable to GST at the rate of 12%? |
KAR/ADRG/41/2021 dated 30-07-2021 |
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97(2)(a) |
| 40 |
Bindu Projects & Co |
Karnataka |
Applicability of GST rates for works contact services doing original works with South Western Railways? |
KAR/ADRG/40/2021 dated 30-07-2021 |
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97(2)(b) |
| 39 |
Dakshina Kannada Co-Operative Milk Producers Union Ltd |
Karnataka |
1. Whether Stainless Steel cans of 40 Liters capacity is liable to be classified under HSN code 7310 or 7323?
2. Whether flavored milk is liable to be classified under HSN code 0402 99 90 or under 2202 99 30?
3. Whether milk cream is liable to be classified under HSN code 0403 or 0401?
4. Whether cold coffee is liable to be classified under HSN code 0402 99 90 or under 2202 99 30?
5. Whether provision of subsidized lunch and refreshments to employee through contractors is to be treated as supply and if yes under which tarrif classification it has to be classified? |
KAR/ADRG/39/2021 dated 30-07-2021 |
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97(2)(a)(g) |
| 38 |
Guitar Head Publishing LLP |
Karnataka |
Whether GST is payable on Guitar Head Books purchased from Amazon Inc.-USA (located outside India) in a context where the Guitar Head Books so purchased are not brought into India? |
KAR/ADRG/38/2021 dated 30-07-2021 |
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97 (2) (e)(g) |
| 37 |
Premier Sales Promotion Private Limited |
Karnataka |
1. Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the applicant?
2. If the answer to the above question is in the affirmative, what would be the rate of tax at which this would be taxable, i.e. which category would this be taxed under? |
KAR/ADRG/37/2021 dated 30-07-2021 |
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97(2)(a)(e) |
| 36 |
Chep India Private Limited |
Karnataka |
1. Whether the pallets, crates and containers (hereinafter referred as "equipment") leased by CHEP India Private Limited (hereinafter referred to as "CIPL" or the "applicant") located amd registered in Karnataka to its other GST registration located across India (say CIPL, Kerala) would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Karnataka Goods and Services Tax Act, 2017 ("KGST Act")?
2. If the answer to Question 1 is yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of Section 15 of the CGST Act and KGST Act read with relevant Rules?
3. What are the documebts that should accompany the movement of goods from CUPL, Karnataka to CIPL, Kerala?
4. Whether movement of equipment from CIPL, Kerala to CIPL, Tamil Nadu on the instruction of CIPL, Karnataka can be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act and KGST Act, and thereby not liable to GST?
5. With reference to Question 4 above, what are the documents that should accompany the movement of the goods from CIPL, Kerala to CIPL, Tamil Nadu? |
KAR/ADRG/36/2021 dated 16-07-2021 |
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97(2)(c) |
| 35 |
Aadhya Gold Private Limited |
Karnataka |
"Whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017, if applicant 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?". |
KAR/ADRG/35/2021 dated 09-07-2021 |
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97(2)(e) |
| 34 |
Sri Ramohalli Krishnarao Karthik M/s Magal Agencies |
Karnataka |
"Liability to pay tax on service under Clause 5(b) of Schedule (II) of CGST Act 2017, Schedule (III) of CGST Act 2017". |
KAR/ADRG/34/2021 dated 09-07-2021 |
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97(2)(e) |
| 33 |
B.G Shirke Constructions Technology Private Limited |
Karnataka |
What is the applicable GST rate on contruction of AAI residential colony at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India?. |
KAR/ADRG/33/2021 dated 09-07-2021 |
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97(2)(e) |
| 32 |
Narayanappa Ramesh |
Karnataka |
Whether the landscaping and gardening work provided to government departments like Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, Purasabha Karyalaya Devanahalli, Mahanagara Palike Shivamogga etc., attract GST?. |
KAR/ADRG/32/2021 dated 09-07-2021 |
View |
97(2)(e) |
| 31 |
Airbus Group India Private Limited |
Karnataka |
"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 Las? |
KAR/ADRG/31/2021 dated 01-07-2021 |
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97(2)(a)&(e) |
| 30 |
Udupi Nirmiti Kendra |
Karnataka |
Interpretation of the term "a contract" for TDS applicability under section 51 of the GST Act.
In the absence of any contract, or contract of continuous supply, whether TDS provisions under section 51 is applicable for every supply of goods and services? Or whether the single tax invoice shall be considered as "a contract" or aggregate value of purchase from a vendor for the whole year be considered as a contract? |
KAR/ADRG/30/2021 dated 08-06-2021 |
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97(2)(a) |
| 29 |
Wave Colour Techniks |
Karnataka |
What is the applicable rate of GST on following machines?
Automatic Feeder with Breaker, Pre-washer Machine, Drying Machine, Cleaning and Grading Machine, Pre-stem remover, Riffle Washer, Stem Remover, Spin Dryer, Automatic Weighing Machine |
KAR/ADRG/29/2021 dated 07-06-2021 |
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97(2)(a) |
| 28 |
Bellary Nirmiti Kendra |
Karnataka |
Whether supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is liable to GST? |
KAR/ADRG/28/2021 dated 07-06-2021 |
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97(2)(a) |
| 27 |
Bowring Institute |
Karnataka |
1. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST?
2. Whether amount collected as infrastructure development fund for the development and maintenance of the facilities provided by the applicant are liable as supply of service under GST? |
KAR/ADRG/27/2021 dated 22-04-2021 |
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97(2)(a) |
| 26 |
Hubli-Dharwad Municipal Corporation |
Karnataka |
"Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant(HDMC) which are in the nature of Pure services as per the Notification No.12/2017 of CGST(rate) read with Notification No.02/2018 CGST(Rate) are exempted from GST." |
KAR/ADRG/26/2021 dated 19-04-2021 |
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97 (2) (b) |
| 25 |
Analytica Chemie Inc. |
Karnataka |
Whether Enty No.80 in Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of "Prepared Laboratory Reagents/Pharmaceutical Reference Standards (PRS)" attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%? |
KAR/ADRG/25/2021 dated 16-04-2021 |
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97 (2) (b) |
| 24 |
Kaustubha Scientific Research Laboratory Private Limited. |
Karnataka |
Whether the applicable entry for prepared laboratory reagents/Pharmaceutical Reference Standard in the Notification No.01/2017-IT (R) is Sr. No.80 of Schedule II, attracting a levy of 12% or Sr. No.453 of Schedule III attracting a levy of 18%? |
KAR/ADRG/24/2021 dated 16-04-2021 |
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97 (2) (b) |
| 23 |
Guitar Head Publishing LLP. |
Karnataka |
A. Whether the supply of books from the warehouse located in USA (non-taxable territory) to the customers located in USA, UK and Canada (non-taxable territory) without such books entering into India by the applicant are treated as supply under GST?
B. Whether GST is levied on the shipping charges collected by the applicant from the customers located in USA, UK and Canada (non-taxable territory) for the delivery of books from the warehouse located in USA (non-taxable territory) to the customer located in USA, UK and Canada (non-taxable territory)?
C. Whether printing charges for printing of books charged by the Printer located in USA (non-taxable territory) is taxable under Reverse Charge Mechanism under GST, where only content is supplied by the applicant?
D. Whether the services received by the applicant from Foreign service provider such as warehousing of printing books located in USA (non-taxable territory) is taxable under Reverse Charge Mechanism under GST?
E. Whether input tax credit can be availed, to the extent of inputs and input service on the transaction covered in Question 1 above? |
KAR/ADRG/23/2021 dated 16-04-2021 |
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97 (2) (d) (e)&(g) |
| 22 |
Kou-Chan Technologies Private Limited. |
Karnataka |
A. Do the various supplies (of the Applicant, the Vehicle Owner, the Driver and the Associate Partner together) mentioned supra qualify as 'Composite Supply'?
B. Do the pic-up charges paid to the Owner/Driver fall under GST rate of 5%?
C. Do the srvice charges collected from the passengers fall under GST rate of 5%? In this connection a reference may be made to Notification No.11/2017-Central Tax (Rate), dated 28.06.2017-Sl.No.8.
D. The Associate partner renders services to the Passengers and to the Drivers/Vehicle Owners directly, and in that case does any supply of service exist between the Applicant/Aggregator and the Associate Partner, and if y es, what is the rate at which GST has to be collected and remitted? It may be noted that the Associate Partner is paid up to 10ps per transaction as explained in the above said example.
E. Does the amount received from the Owners/Drivers towards bidding get covered in the 5% GST or should it be separately charged at 18%? It may be noted that to participate in the bid, the drivers have to pay to the Applicant @ 30 ps per bid and GST.
F. Does the Goodwill Bonus being paid by Passenger to the Driver for good service and on which the Applicant collects the service charges, attract GST and if so at what rate?
G. Do the charges for cancelling the trip for any reason attract GST liability?
H. Do the charges for insurance come under composite supply?
I. If the Principal supplier/Applicant collects GST, say at 5% along with fare from Passengers (please see table above) and remits that amount, does it amount to compliance of the GST rules? |
KAR/ADRG/22/2021 dated 07-04-2021 |
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97 (2) (e)&(g) |
| 21 |
SKF Boilers and Driers (P) Ltd. |
Karnataka |
1. Whether parboiling and rier plant is part of rice milling machinery as specified in the Notification dated 28-06-2017 under HSN 8437 issued under the CGST Act, 2017 taxable at 5% (2.5% CGST + 2.5% SGST)?
2. If the above mentioned plant/machinery is not classified under HSN 8437, whether the same is to be taxed under HSN 8419 at the rate of 18% in the Notification dated 28.06.2017 (9% CGST + 9% SGST)? |
KAR/ADRG/21/2021 dated 06-04-2021 |
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97 (2) (a)&(b) |
| 20 |
Bharat Earth Movers Limited. |
Karnataka |
"Whether the supplies made by Cost Centres C,D, E and G are independent supplies of goods and services (as applicable) or composite supply with principal supply of goods?" |
KAR/ADRG/20/2021 dated 06-04-2021 |
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97 (2) (e) |
| 19 |
Puttahalagaiah G.H. |
Karnataka |
Whether Rent received from Backward Classes Welfare Department, is taxable or not? |
KAR/ADRG/19/2021 dated 06-04-2021 |
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97 (2) (b) |
| 18 |
Hadi Power Systems. |
Karnataka |
Whether concessional rate of GST shall apply to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works conract to a Government entity? |
KAR/ADRG/18/2021 dated 06-04-2021 |
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97 (2) (b)&(e) |
| 17 |
Arvind Envisol Limited. |
Karnataka |
"Whether the service of supply, erection, commissioning and installation of waste-water pretreatment plant followed by operation and maintenance of such plant attracts rate 12% of GST in terms of notification No.11/2017 Central Tax (rate) Dated: 28/06/2017?" |
KAR/ADRG/17/2021 dated 25-03-2021 |
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97 (2) (a) |
| 16 |
Bishops Weed Food Crafts Private Limited. |
Karnataka |
1) Whether leasing of property for use as residence along with basic amenities would qualify, as composite supply under Section 2(30) of the Karnataka Goods and Services Tax Act, 2017.
2) Whether renting of property by Applicant is covered under entry 12 of the exemption Notification 12/2017 (Rate) dated June 28, 2017.
3) If the answer to 2 is negative, whether services by the Applicant are covered under entry 14 of the exemption Notification 12/2017 (Rate) dated June 28, 2017
4) Whether leasing of property for residential subletting would be covered under the exemption for residential dwelling via notification 12/2017 (Rate) dated June 28, 2017. |
KAR/ADRG/16/2021 dated 24-03-2021 |
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97 (2)(a)(b)&(e) |
| 15 |
SPSS South Asia Private Limited. |
Karnataka |
1) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.47/2017-Integrated Tax (Rate) dated 14th November 2017.
2) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.45/2017-Central Tax (Rate) dated 14th November 2017? |
KAR/ADRG/15/2021 dated 24-03-2021 |
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97 (2) (a)&(b) |
| 14 |
Karnataka State Warehousing Corporation. |
Karnataka |
Whether 'supervisory charges' under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount billed by 'Handling and Transportation' Contractors is chargeable to tax under the CGST/KSGST Acts, 2017, If yes, at what is the applicable rate of tax and the HSN/SAC Code applicable thereto? |
KAR/ADRG/14/2021 dated 24-03-2021 |
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97 (2) (e) |
| 13 |
Great Lakes E-Learning Services Pvt.Ltd. |
Karnataka |
Whether education services provided by Great Lakes E-Learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional Educationn and degree programs in emerging areas such as Data Science, Al. Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017? |
KAR/ADRG/13/2021 dated 16-03-2021 |
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97 (2) (b) |
| 12 |
Olety Landmark Apartment Owner's Association. |
Karnataka |
Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the 'Sinding Fund'/Corpus Fund? |
KAR/ADRG/12/2021 dated 10-03-2021 |
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97 (2) (g) |
| 11 |
B.G. Elevators and Escalators Private Limited. |
Karnataka |
i) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use.
ii) What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use. |
KAR/ADRG/11/2021 dated 09-03-2021 |
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97 (2) (e) |
| 10 |
Hotel Sandesh Private Limited. |
Karnataka |
What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden. |
KAR/ADRG/10/2021 dated 26-02-2021 |
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97 (2) (e) |
| 9 |
Sarangapani Jayakumar,S Jayakumar Hair Merchant. |
Karnataka |
1. Whether the above said Rs.10 which is collected as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devoees in a public place of worship is subject to GST?
2. If it is subjected GST then is it supply of Goods or Supply of Service?
3. If it is a supply of Goods what is the rate of Tax? If it is supply of Service what is the rate of Tax (With HSN). |
KAR/ADRG/9/2021 dated 26-02-2021 |
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97 (2) (a)(e)(g) |
| 8 |
Wipro Enterprises Private Limited. |
Karnataka |
1. What is the appropriate classification of Hand Sanitizer for the purpose of GST?
2. What is the applicable rate of GST? |
KAR/ADRG/8/2021 dated 26-02-2021 |
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97(2)(a) |
| 7 |
Ce-Chem Pharmaceuticals Private Limited. |
Karnataka |
Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are to be classified under Chapter Heading 3004 attracting 12% GST, and if not, what would be the appropriate classification and justification for such classification. |
KAR/ADRG/7/2021 dated 26-02-2021 |
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97(2)(a) |
| 6 |
Spraymet Surface Technologies (Pvt.) Ltd. |
Karnataka |
Whether the activity of the applicant is in the nature of Job work, as defined under Section 2(68) of CGST Act, 2017 and whether Notification No.20/2019-Central Tax (Rate) dated 30.09.2019 is applicable on them? |
KAR/ADRG/6/2021 dated 08-02-2021 |
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97(2)(a) |
| 5 |
Vevaan Ventures. |
Karnataka |
(a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures?
(b) Whether the exemption given under Notification No.9/2017 - Inegrated Tax (Rate) dated 28.06.2017 is applicable to the applicant?
(c) Whether the applicant can avail input tax credit of tax paid or deemed to have been paid?
(d) Whether the applicant is liable to pay tax on outward services, if yes, at what rate?
(e) Whether the applicant is required to be registered under the Act? |
KAR/ADRG/5/2021 dated 29-01-2021 |
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97(2)(a) |
| 4 |
Dr. H.B. Govardhan. |
Karnataka |
(a) Is the applicant eligible to be registered under GST Act?
(b) Is there any tax liability on services rendered to the Hospitals/Laboratories/ Biobanks registered in United States of America (USA) and other countries include export of Intellectuals like clinical data completions, analysis, clinical opinion advisory consultation through Phone calls, Video Conference, Mails and other Electronic devices and the applicant is living in India and services rendered from the place of India?
(c) Is there any tax liability on Health Care Services-Medical Services and Paramedical Services (Para-time practicing in Clinic) rendered in India to the recipient from India? |
KAR/ADRG/4/2021 dated 29-01-2021 |
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97(2)(e)&(f) |
| 3 |
KSF-9 Corporate Services Pvt. Ltd. |
Karnataka |
Whether applicant should charge GST @ 18% for providing security guards and housekeeping services to Kuvempu University, Shivamogga? |
KAR/ADRG/3/2021 dated 29-01-2021 |
View |
97(2)(b) |
| 2 |
KSF-9 Corporate Services Pvt. Ltd. |
Karnataka |
Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount? |
KAR/ADRG/2/2021 dated 29-01-2021 |
View |
97(2)(b) |
| 1 |
Karnataka Co-operative Milk Producers Federation Ltd. |
Karnataka |
Whether Chocolate Milk Powder to be classified under HSN 0402 or under 1806 or under any other Chapter? |
KAR/ADRG/1/2021 dated 08-01-2021 |
View |
97(2)(a)&(f) |