The supply of Residential Flat Construction services involves the Transfer of Undivided Shares of Land can draw an 8% Goods and Services Tax, ruled by the Chennai Authority for Advance Ruling. A copy of the challan on 22.04.2023 has been furnished by the petitioner for the application fee payment of Rs 5000 under Rules of CGST Rules 2017 and SGST 2017. Prime Expant Infra, the petitioner is a partnership firm registered under the Indian Partnership Act, of 1932 and is in the business of providing construction services in respect of…
Tag: AAR
Karnataka GST AAR Exempts Pushti, Powdered Mix of Sugar, Pulses and Cereals
The Karnataka Authority for Advance Rulings (AAR) held that “Pushti,” a powdered mixture of cereals, pulses, and sugar, is waived from GST (Goods and Services Tax). The petitioner, Raibag Taluka MSPC is registered as a “Society” under the Karnataka Societies Registration Act of 1960. They are in supplying supplementary products to Anganwadi centres via the Child Development Project Office (CDPO). CDPO of the respective Taluks supervises the activities and operations of the Applicant. From the open market, the Applicant purchased raw materials and ingredients, which were then cleaned, roasted, and…
Karnataka AAR Rules Rapido Has to Pay GST on Cab Service
In a setback for Rapido, the Karnataka Authority for Advance Rulings (AAR) has carried that the ride-hailing unicorn is accountable for paying goods and service tax for its cab services. The ARR order cited, “The applicant (Rapido’s parent company Roppen Transportation) is liable to pay GST on the supply of services provided by the independent four-wheeler cab service provider (person who has subscribed to the applicant’s Rapido) to his passengers on the applicant’s app platform, being an e-commerce operator, in terms of Section 9 (5) of the CGST Act 2017,”…