AAAR_Karnataka


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Karnataka Advance Rulings by Appellate Authority

S.No.	Order No, Date & Name of the Applicant	Brief of Order-in-Appeal
16.	KAR/AAAR/Appeal-10/2019-20 dated 21-01-2020: Vaishnavi Splendour Homeowners Welfare Association	The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 47/2019 dated17-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.
15.	KAR/AAAR/Appeal-09/2019-20 dated 20-01-2020: Infinera India Pvt Ltd	The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.
14.	KAR/AAAR/Appeal-08/2019-20 dated 14-01-2020: Chromachemie Laboratory Private Limited	The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 71/2019 dated 23-09-2019 i.e. Contention of the appellant is allowed where in the Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017- Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at the rate of 12%.
13.	KAR/AAAR/Appeal-07/2019-20 dated 10-01-2020: M/s Parker Hannifin India Pvt Ltd	The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 54/2019 dated19-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.
12.	KAR/AAAR/Appeal-06/2019-20 dated 24/12/2019: Durga Projects & Infrastructure Pvt Ltd	The appellate authority for advance ruling dismiss the appeal filed by the appellant M/s. Durga Projects & Infrastructure PvtLtd, on grounds of time limitation
11.	KAR/AAAR/Appeal-05/2019-20 dated 24/12/2019: S.K. Aagrotechh	The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 49/2019 dated 18-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.
10.	KAR/AAAR/Appeal-04/2019-20 dated 03/12/2019: M/s Strides Emerging Markets Ltd	The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 18/2019 dated 07-08-2019 i.e. Contention of the appeallant is dismissed on all accounts.
9.	KAR/AAAR/Appeal-01/2019-20 dt. 03/04/2019: Triveni Turbine Limited	The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry Sl.No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants. In the Appellant’s case, as can be seen from the terms of the contract and the project report, the Turbine Generator set is to be supplied to Jindal Urban Waste Management (Guntur) Ltd, a company formed to execute the waste to energy project awarded by the Government of Andhra Pradesh. Therefore,the said turbine generator set is eligible for the levy of 5% GST in terms of Sl.No 234 of Schedule I of Notification No 01/2017 IT (R) dated 28.06.2017.
8.	KAR/AAAR/Appeal-08/2018 dt. 08/03/2019: Indian Institute of Management, Bengaluru	The appeallate authority for advance ruling has set aside the rulings passed by the advance ruling authority under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 25/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed pursuant to the enactment of IIM Act 2017 with effect from 31.01.2018 based on serial number 66 of the Notification No 12/2017 Central Tax(Rate) as amended and The appeallant eligible for IGST Exemption on supply of online journals and periodicals received from the persons sitauted in the non taxable territory in terms of the serial number 10 of the Notification No 09/2017of Integrted Tax Central Tax(Rate) dated 28-06-2017 as amedned vide Notification No 02/2018 IT(R) dated 25.01.2018.
7.	KAR/AAAR/Appeal-06/2018 dt. 01-01.2019: Toshiwal Brothers (SR) Pvt. Ltd	Advance Ruling pronounced by the Karnataka AAR is confirmed and the appeal filed by appellant stands dismissed.
6.	KAR/AAAR/Appeal-07/2018 dt. 01-03.2019: Nash Industries(I) Pvt Ltd	The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 24/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed based on examination of the contract and purchase orders furnished.
5.	KAR/AAAR/Appeal-05/2018 dt. 12-12-2018: Columbia Asia Hospitals Private Limited	The appallate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 15/2018 dated 27/07/2018 i.e. wherein the activities performed by the Employess at IMO providing the services in the course of or in realtion to employment such as accounting,admisinstrative and IT system management to their disticnt units located at other state is treated as taxable supply as per entry 2 of schedule I appended to Act,read with section 7 of the CGST Act 2017.
4.	KAR/AAAR/Appeal-04/2018 dt. 04-12-2018: OPTA Cabs Private Limited	The appallate authority for adavnce ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be liable to tax at the hands of the Appellant.
3.	KAR/AAAR/Appeal-01/2018 dt. 05.09-2018: Tathagat Heart Care Centre LLP	The AAAR modified the ruling rendered by the AAR is as under: - 1. The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a supply of service as mandated in Section 7 of the CGST Act 2017, read with Clause 5(c) of the Schedule II of the said Act. 2. The supply of service by the Appellant is taxable to GST in terms of Section 9 of the CGST Act. The service supplied by the appellant is classified under the Service Code 999799 as “other services nowhere else classified” 3. The amounts received by the appellant from the contract brewing units under the agreement in the nature of Brand Fee and reimbursement of expenses is termed as a consideration for the supply of service and is chargeable to GST at the applicable rate of 18%.
2.	KAR/AAAR/Appeal-02/2018 dt. 05-09-2018: Giriraj Renewables Private ltd	The AAAR modified the ruling rendered by the AAR as under:- 1. The supply of the PV module which is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the supply of Services of Errection, Installation and Commissioning of the solar Power Plant. 2. The supply of the remaining portion of the contract in question which involves the supply of balance components and parts of the solar power plant and supply of services of errection, instalation and commissioning of solar power plant is viewed as a composit supply as the supply of goods and services are naturally bundled. The tax laibility on this portion of the contract in question (other than PV Module)which is tremed as "composite supply" will be determined in terms of section 8 of the CGST Act 2017, where in the rate applicable to the dominanat nature of the supply will prevail.
1.	KAR/AAAR/Appeal-03/2018 dt. 23-10-2018: United Breweries Limited	The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 oof GST is leviable on the rent paid /payable for the premises taken on lease

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