KAAR Archives | SCC Times

KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder

KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.

Advance Rulings Case Briefs

KAAR| Maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft does not qualify to be an aircraft or its engine or other aircraft components

KAAR ruled that as the applicant is providing maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft that does not qualify to be an aircraft or an aircraft engine. Further, to be termed as other aircraft components it should form a component of aircraft and, hence, not taxable at the rate of 5 percent GST.

Advance Rulings Case Briefs

Who is an E-Commerce Operator? Karnataka AAR answers

Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and