Kingfisher Radler Attracts 28% GST and 12% Cess: AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that the Kingfisher Radler attracts 28% GST and 12% Cess.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that the product "Kingfisher Radler" has different variants and all the variants merit classification as carbonated beverages of fruit drinks, all covered under tariff heading 2202 99 90.The applicant is engaged in the manufacturing (brewing), bottling, marketing, and sale of alcoholic and non-alcoholic...

Supply Of Ayurvedic Products Under AYUSH Department Licences Attracts 12% GST: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that 12% GST is payable on the supply of ayurvedic products under AYUSH department licences.The two-member bench of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that the products which are used for care are treated as "cosmetics" and therefore taxed at 18% GST. 12% GST is payable on the products which are used for cure and are treated as 'Medicaments' falling under Serial No. 63 of Schedule II.The applicant, IncNut Lifestyle...

Works Contract Services Executed To State Government For Construction Of Airport Terminal Building Attracts 18% GST: AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on the work contract services executed for the state government for the construction of the airport terminal building and greenfield airport.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that work contract services executed for Karnataka State Police Housing and Infrastructure Corporation Limited for the Construction of High-Security Prison are liable to tax at 18% GST with effect from...

GST Exemption On Composite Supply Of Service By Milling Food Grains Into Flour To State Govt. For Public Distribution System: AAR

The West Bengal Authority of Advance Ruling (AAR) has ruled that the composite supply of services by way of milling of food grains into flour to the Government of West Bengal for distribution of flour under the Public Distribution System is eligible for GST exemption.The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that the value of by-products retained by the appellant and yielded during CMR milling, which were allowed to be retained by the appellant to meet the CMR...

Supply Of Services For Plantation Of Mangrove Seeds And Seedlings In Coastal Areas Attracts 18% GST: AAR

The West Bengal Authority of Advance Ruling (AAR) has held that the supply of services for the plantation of mangrove seeds and seedlings in coastal areas would attract 18% GST.The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that no GST is payable on the supply of services for cultivation, planting and nurturing of fruit trees. The applicant is in the business of cultivation, planting and nurturing of fruit trees in marginalised areas and mangrove seeds and...

Supply Of Services For Printing On Duplex Board Attracts 12% GST: AAR

The West Bengal Authority of Advance Ruling (AAR) has held that the supply of services for printing on duplex board belonging to the recipient, including cutting, punching, and lamination of the duplex board, so printed, would attract 12% GST irrespective of whether the recipient of the services is registered under the GST Act or not. The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that the activities of printing on duplex boards belonging to its customer,...

12% GST Payable On Works Contract Services Executed To Karnataka Housing Board For Construction Of Police Station: AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that 12% GST is payable on work contract services executed for the Karnataka Housing Board for the construction of a police station.The two-member bench of M.P. Ravi Prasad and T.Kiran Reddy has held that work contract services executed to the Karnataka Slum Development Board under the Pradhan Mantri Awas Yojana, as a main contractor, are liable to 12% GST till 17.07.2022 and liable to tax at 18% GST from 18.07.2022. The ...

No GST On Services Of Sweeping, Segregation And Transport Of Garbage: Karnataka AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that GST is not payable on the services of cleaning and sweeping of lawns and garden path areas and segregating and transporting garbage.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that no GST is payable on the supply of manpower for garden maintenance on an outsourced basis to the Department of Horticulture which is liable for GST at NIL. The applicant is engaged in providing manpower services. The...

GST Not Leviable On Employees' Portion Of Canteen Charges: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that the GST is not leviable on the employee's portion of canteen charges.The two-member bench of Amit Kumar Mishra and Atul Mehta has observed that GST is leviable on the amount representing the contractual worker portion of canteen charges, which is collected and paid to the canteen service provider. The applicant provides canteen facilities to its employees and workers as per the Factories Act, 1948. Section 46 stipulates ...

Addition Made By AO Despite Issue Pending Before AAR; Assessment Order Not Void: ITAT

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that an assessment order passed by an Assessing Officer, deciding on an issue pending before the AAR, in contravention of the mandate laid down in Section 245R(2)(i) of the Income Tax Act, 1961, would not make the entire assessment order void. The Bench of N. V. Vasudevan (Vice President) and Chandra Poojari (Accountant Member) held that merely because the additions made by the Assessing Officer were...

Printing Of Question Papers Constitutes Supply Of Service And Printing Answer Booklets Constitutes Supply Of Goods: Karnataka AAR

The Karnataka Authority of Advance Ruling (AAR) has held that the printing of question papers constitutes a supply of service and the printing of answer booklets constitutes a supply of goods. The two-member bench of M.P.Ravi Prasad and T.Kiran Reddy has observed that the GST exemption is available on the question papers. However, GST is payable on the answer booklets. The applicant states that they are proposing to submit a bid in response to the tender floated by the Karnataka...

'Go-karts' Are Not Roadworthy, Can't Be Registered As Motor Vehicles With RTO: Karnataka AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that the "Go-karts" are not roadworthy and cannot be registered as motor vehicles with the Regional Transport Authority (RTO). Go-Karts are not classifiable as "motor vehicles meant for carrying passengers or persons" under Chapter Tariff Heading 8703 of the First Schedule to the Customs Tariff Act, 1975.The two–member bench of M.P. Ravi Prasad and T.Kiran Reddy has observed that the 'amusement park ride karts', commonly known as'...