Nagson and Co. vs The Joint Commissioner of Central Tax (Appeals-II), Bengaluru
Can the service of sales presentations of the products of is classifiable as “Other professional, technical and business services” under Service Code 9983.11 and the same is being rendered as an ‘intermediary service’ as defined under section 2(13) of the IGST Act?
Case Title Rajendran Santhosh Court Karnataka AAAR Honorable Judges Member Nagendra Kumar & Member M.S. Srikar Citation 2020 (02) GSTPanacea 31 HC Karnataka KAR/AAAR-14-G/2019-20 Judgement Date 18-February-2020 Council for Petitioner Roopashi Khatri Council for Respondent NA Section Section 100 In Favour of In Favour of Revenue The Karnataka bench of Member D.P.Nagendra Kumar & Member […]
Can the supply of service by the appellant to the commuters is a facilitation of transport service by BMTC to the commuters & the value of the bus passes distributed by the Appellant to the commuters is to be included in the value of the facilitation charges?
Case Title Ascendas Services (India) Pvt Ltd vs Appellate Authority Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2020 (02) GSTPanacea 29 HC Karnataka KAR/AAAR-14-E/2019-20 Judgement Date 14-February-2020 Council for Petitioner Prashanth Bhat Nitesh Kumar Council for Respondent NA Section 52(2),100 In Favour of In Favour of Revenue The Karnataka Bench […]
Can supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST?
Case Title Informatics Publishing Ltd Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2020 (02) GSTPanacea 27 HC Karnataka KAR/AAAR-14-D/2019-20 Judgement Date 10-February-2020 Council for Petitioner Dayanand K. & Supriya S.Shetty Council for Respondent NA Section Section 98(4) 100(2) 101 In Favour of In Favour of Assessee The Karnataka bench of Member […]
The short point for determination was whether GST is applicable own land converted to residential lands and their sale to individuals?
Case Title Rabia Khanum vs Commissioner of Commercial taxes and Customs and indirect taxes Court Authority for Advance Ruling Karnataka Honorable Judges Member M.P. Ravi Prasad and Member T. Kiran Reddy Citation 2022 (9) GSTPanacea 405 HC Karnataka Advance Ruling No. KAR ADRG 31/2022 Judgement Date 08-September-2022 Council for Petitioner Mr. Santosh S Council for […]
Can taxes paid on procurement of goods and/or services for installation are used,directly or indirectly, for making outward supply of services (i.e. lease rentals)
Case Title Tarun Realtors Pvt Ltd Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2020 (02) GSTPanacea 25 HC Karnataka KAR/AAAR-14/2019-20 Judgement Date 06-February-2020 Council for Petitioner Badrinath NR Council for Respondent NA Section Section 17(5) In Favour of In Favour of Revenue The Karnataka Bench of Member D.P.Nagendra Kumar & Member M.S.Srikar […]
Can ‘Access Card’ printed and supplied based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet?
Case Title Pattabi Enterprises Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S. Srikar Citation 2020 (01) GSTPanacea 24 HC Karnataka KAR/AAAR/Appeal-11/2019-20 Judgement Date 31-January-2020 Council for Petitioner M.S.Nagaraj Council for Respondent NA Section Section 100 In Favour of In Favour of Assessee The Karnataka bench of Member D.P.Nagendra Kumar & Member M.S. […]
Whether the activities of the association of apartment owners are liable to tax under GST as a supply? If so, whether in terms of entry No.77 of the Notification No. 12/2017- Central Tax (Rate) Dated 28-06-2017 as amended by the Notification No.02/2018-CentraI Tax (Rate) dated 25-01-2018, the contribution received by the association from its members are liable to tax only in excess of the amount of 7500 per month per member?
Case Title Vaishnavi Splendour Homeworks Welfare Association Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2020 (01) GSTPanacea 23 HC Karnataka KAR/AAAR/Appeal-10/2019-20 Judgement Date 21-January-2020 Council for Petitioner Vishnu Murthy Council for Respondent NA Section Section 98, 2(d) ,66B ,7 ,2(17) In Favour of In Favour of Revenue The Karnataka Bench of Member […]
Whether the supply made by the applicant was a composite or mixed supply?
Case Title Bharat Earth Movers Limited Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member M.P Ravi Prasad and Member Mashhodur Rahman Farooqui Citation 2021 (4) GSTPanacea 78 HC Karnataka KAR ADRG 20/2021 Judgement Date 06-April-2021 Council for Petitioner Mr Ravi Raghavan Council for Respondent Not applicable In favour of Assessee Section Under Section 97 of […]
Whether alcohol-based hand sanitizers categorised as medicine?
Case Title Wipro Industries Limited Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member D.P. Nagendra Kumar and Member M.S. Srikar Citation 2021 (6) GSTPanacea 81 HC Karnataka KAR/AAAR/07/2021 Judgement Date 30-June-2021 Council for Petitioner Mr G. Shivdass Council for Respondent Not applicable In favour of Revenue Section Section 100 of the CGST Act,2017 The Appellate […]