Can the activity of printing trade advertisement material by the Appellant using the blank PVC material procured by them and the design and graphics provided by the customer is an activity of supply of goods or supply of service.?
Case Title Micro Media Digital Imaging Pvt Ltd Court Karnataka AAAR Honorable Judges Member D.P. Nagendra Kumar & Member M.S. Srikar Citation 2020 (9) GSTPanacea 20 HC Karnataka (AAAR-KAR):(2020) 33 TLC (GST) 003 Judgement Date 28-September-2020 Council for Petitioner Sayed Peeran Council for Respondent NA Section Section 101 of the CGST Act In Favour of In Favour […]
What is the rate of GST applicable on Hand Sanitizers?
Case Title CE-Chem Pharmaceuticals Private Limited Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member D.P. Nagendra Kumar and Member M.S. Srikar Citation 2021 (6) GSTPanacea 77 HC Karnataka KAR/AAAR/06/2021 Judgement Date 30-June-2021 Council for Petitioner Mr G. Shivdass Council for Respondent Not applicable In favour of Revenue Section Section 100(1) of the CGST […]
Can Appeal be filed against Advance ruling on expiry of statutory time limit?
Case Title NMDC Ltd Court Karnataka AAAR Honorable Judges Member D.P.Nagendra & Member M.S.Srikar Citation 2020 (9) GSTPanacea 18 HC Karnataka KAR/AAAR/03/2020-21 Judgement Date 21-September-2020 Council for Petitioner Anantnarayan S & K Sivaranjan Council for Respondent NA Section Section 100 In Favour of In Favour of Revenue The Karnataka Bench of Member D.P.Nagendra & Member M.S.Srikar has […]
What is the rate of GST applicable on whole wheat and Parota?
Case Title ID Fresh food india pvt ltd Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member D.P. Nagendra Kumar and Member M.S. Srikar Citation 2020 (9) GSTPanacea 17 HC Karnataka KAR/AAAR/02/2020-21 Judgement Date 21-September-2020 Council for Petitioner Shri. Lakshmikumaran Council for Respondent Not applicable In favour of Assessee Section Section 98(2), 67, 100, 112(5), 104, […]
Can impugned order be passed without without giving the person concerned an opportunity of being heard?
Case Title Sanchar Telesystems Limited vs Commercial Tax Officer Court Karnataka High Court Honorable Judges Justice B.M.Shyam Prasad Citation 2020 (10) GSTPanacea 16 HC Karnataka W.P.No.10589/2020 (T/RES) Judgement Date 21-October-2020 Council for Petitioner Govindraya Kamath Council for Respondent Hema Kumar Section Section 107(11) & 129 In Favour of In Favour of Assessee The Karnataka High […]
What is the rate of GST payable on supply of vouchers?
Case Title Premier Sales Promotion Pvt ltd Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member Ranjana Kha and Justice Shikha C Citation 2021 (9) GSTPanacea 75 HC Karnataka ORDER NO. KAR/AAAR/11/2021-22 Judgement Date 22-December-2021 Council for Petitioner Mr Nagaraja Council for Respondent Not applicable In favour of Respondent Section Section 100 and 101 […]
Can the different activities done as part of the contract, only one contract, be consider as Composite Supply?
Case Title Beml Limited Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member Shikha C Citation 2021 (9) GSTPanacea 74 HC Karnataka KAR/AAAR-08/2021 Judgement Date 03-September-2021 Council for Petitioner Nivdange Shweta Shankarrao Council for Respondent Ravi Raghavan Mohammed Ibrahim Section Section 2(30),9(1),97,100,101 In Favour of In Favour of Department (Applicant) The Karnataka Bench of Member D.P.Nagendra […]
Can the land filling pit can be considered as ‘Plant and machinery’ and therefore eligible for input tax credit or; can the landfilling pit is to be considered as ‘civil structure’ and therefore become ineligible for input tax credit?
Case Title Mother Earth Environ Pvt Ltd Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha C Citation 2021 (12) GSTPanacea 72 HC Karnataka KAR/AAAR/10/2021-22 Judgement Date 13-December-2021 Council for Petitioner Shri K.J Kamath Veena J Kamath Council for Respondent NA Section Section 100.101 In Favour of In Favour of Revenue The Karnataka Bench of […]
Can the services rendered by the Appellant would not be liable to GST, owing to the reason that such services may qualify as “export of services”?
Case Title Airbus Group India Pvt Ltd Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha C Citation 2021 (11) GSTPanacea 70 HC Karnataka KAR/AAAR/APPEAL-09/2021-22 Judgement Date 09-November-2021 Council for Petitioner G.Shivadas Council for Respondent NA Section Section 100 of CGST Act, Section 2 & 16 of IGST Act In Favour of In Favour of […]
Whether Alcohol-based Hand Sanitizers Categorized as Medicine?
hand sanitizers categorized 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 50 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 […]