Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2001 Solarsys Non-conventional Energy Private Limited Karnataka

a) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as 'Solar Power Generating System' at 5% and services at 18%.
b) Whether parts supplied on standalone basis (when supplied with PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.

KAR/AAR/120/2019-20 dated 30.09.2019

(Size: 13.88 मेगा बाइट)

97 (2) (e)
2002 Hewiett Packard Enterprises India Private Limited Karnataka

a) Whether the proposed  activity of setting –up of the data centre facilities as explained proposed to be under taken by the applicant would qualify as “works contract “ as per section 2(119) of the Central Goods and Service Tax Act 2017 and Section 2(119) of the Karnataka Goods and Service Tax Act 2017 ?
b) What is the rate of GST applicable on the proposed activities?

KAR/AAR/121/2019-20 dated 30.09.2019

(Size: 1.81 मेगा बाइट)

97 (2) (e)
2003 M/s Ion Trading India Pvt. Ltd. Uttar Pradesh

(i)Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Pvt Ltd (Building Authorities), would be deemed as “Supply of Service” by the applicant to its employees?

(ii)If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the value of such supply?

(iii) If GST is payable on the such amount recovered amount from the employees, whether the GST paid by the applicant to building authorities towards car parking charges would be admissible as input tax credit against supply of car parking services to employees?

UP_AAR_42 dated 27.09.2019

(Size: 3.86 मेगा बाइट)

97(2)(d)&(g)
2004 Saravana Perumal Karnataka

The applicant is  a registered GTA, as per the Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA?

KAR/AAR/98/2019-20 dated 27.09.2019

(Size: 679.88 किलोबाइट)

97 (2) (b) (e)
2005 Tata Coffee Limited Karnataka

a) Whether the legally binding and prescribed activity of depositing the timber / wood by the applicant with the Government Timber Depot for disposal as per the provision of Section 104 of the Karnataka Forest Act will constitute a “supply” and therefore subject to payment of GST for keeping the goods at the custody of the auctioneer i.e. Government Timber Depot?
b) If GST applicable on depositing timber with the auctioneer, on what value GST is chargeable in the invoice by the applicant?
c) Whether the payment of GST on the full amount by the auctioneer i.e. Government Depot, will be the complete discharge of liability in the hands of the applicant and hence the applicant is not required to charge any GST while depositing as well as receiving the net consideration from the auctioneer?
d) If the transaction is supply in the hands of the applicant, what is the time of supply of timber?
e) If the transaction is considered as “supply” in the hands of the applicant when consideration is not fixed / known at the time of supply, when would be the time of supply and when the applicant has to remit the tax on what value? This is especially where the Government Timber Depot decides the time of auction and the applicant does nothave any control on this process.
f) Should GST be paid by the applicant on supervision charges collected by the Government Timber Depot under Reverse Charge as per the Sl.No.5 of Notification No.13/2017?

KAR/AAR/99/2019-20 dated 27.09.2019

(Size: 1.17 मेगा बाइट)

97 (2) (e)
2006 Datacon Technologies Karnataka

We execute the work contract for customers, that is offset printing of Answer booklets, centre pinning and hand numbering, accordingly we have classified it under HSN Code No. 998912 attracting 12% GST however the other vendors for the said work seems to have applied slab rate of 18% and hence ruling is requested.

KAR/AAR/100/2019-20 dated 27.09.2019

(Size: 623.23 किलोबाइट)

97 (2) (e)
2007 Sri Roopesh Kumar Karnataka

a) Whether the applicant has to charge GST for the service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organization? If so at what rate?
b) Whether this service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organizations is exempted by way of Entry No.3 of the Notification No 12/2017 which provides exemption to Pure service (Excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State  Government authority or Union territory or local authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution?
c) Whether activity done by us is in relation to function entrusted to a municipality under 243W. Whether any exemption is available under GST in respect of service rendered by us to KRIDL (which is a Government Organization)?
d) Whether exemption is available under GST in respect of service rendered by us to KRIDL (Which is a Government Organization)?

KAR/AAR/101/2019-20 dated 27.09.2019

(Size: 1.07 मेगा बाइट)

97 (2) (e)
2008 Cartus India Private Ltd Karnataka

“Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a  composite supply or a mixed supply for the purpose of taxability under GST?”

KAR/AAR/92/2019-20 dated 27.09.2019

(Size: 3.35 मेगा बाइट)

97 (2) (a)
2009 Qatro Rail Tech Solutions Limited Karnataka

a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways.
b) Does the rate of tax of 6% as per serial no.3(v) of Notification No.11/2017- Central Tax dated 28.06.2017 as amended, applicable to sub-contractors or not?

KAR/AAR/93/2019-20 dated 27.09.2019

(Size: 823.39 किलोबाइट)

97 (2) (e)
2010 Shimsha Infrastructures Karnataka

What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri AwasYojana”. The rate of tax is 12% for works contract under Pradhan mantriAwas Yojana as per serial no. 3 of Notification No.1/2018- Central Tax (Rate) dated 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under “Pradhan Mantri Awas Yojana” in the subsequent amendment to the notification.

KAR/AAR/94/2019-20 dated 27.09.2019

(Size: 684.96 किलोबाइट)

97 (2) (e)