Rulings by Advance Authorities

Sl. NO.	Name of Applicant	Name of State/UT	Question(s) on which Advance Ruling Sought	Order No. & Date	View	Category as per Section 97(2) of SGST Act
12	CRYSTAL INFOSYSTEMS AND SERVICES	Karnataka	a.  Whether the contract (excluding works contract service or other composite supplies involving supply of any goods) we are providing as ‘supply of Teachers and Lecturers to BBMP schools and colleges on outsourcing basis’ are exempted from both CGST and SGST? b. Can we raise the bills to BBMP without CGST and SGST? c. Shall we claim the payment for our services received from BBMP towards ‘supply of Teachers and Lecturers to BBMP schools and colleges on outsourcing basis’ as EXEMPTED SUPPLIES in our regular GST filing and ‘CRYSTAL INFOSYSTEMS AND SERVICES GSTIN 29ABCPV2897BZB’ is not liable to pay CGST and SGST to the Government of India? d. In order to ascertain taxability under GST for supply of teachers/Lecturers to the schools of BBMP on outsourced basis?	12 dated 15-04-2024	View	97(2)(b)
11	V CHITTI BABU	Karnataka	a.Admissibility of input tax credit of tax paid or deemed to have been paid on construction materials used in the construction of Marriage & Convention hall, output service of which is exigible to tax under the GST Act 2017. b.Admissibility of input tax credit of tax paid on inward supplies of D.G.Sets, Air Conditioners, Furnitures, Chairs etc., used in the course of business of letting out of Marriage/Convention halls.	11 dated 15-04-2024	View	98(4)
10	Elsevier BV	Karnataka	a)Whether the supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (“AIIMS”) is exempt from GST under Entry No. 69 (b) (v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017? b)If the answer to the above question is negative, whether the Applicant or AIIMS needs to discharge the GST liability (i) for the period up to 30 September 2023 and (ii) for the period after 01 October 2023? c)Whether the supply of services (subscription of Clinical Key) to other educational institutions is exempt from GST under Entry No. 69 (b) (v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017?	10 dated 15-04-2024	View	97(2)(b)
09	SRI SRINIVASA CONSTRUCTIONS INDIA PVT. LTD	Karnataka	a.  Whether the applicant is required to add the work sites as additional place of business in their GST registration certificate? b. If the work site is required to be registered as additional place of business of the contractor then what is the address proof which will be required to be submitted by the applicant? Will the tender document/agreement entered into with Government/Government Authority will suffice as address proof for the purpose of processing the amendment application? c. If the work site is not required to be registered as additional place of business of the contractor then is it permissible for the contractor to procure the goods from his vendors (located within the state of Karnataka or outside) wherein the goods are directly delivered to the such work site? What are the documents that will be required to be carried along with such movement of goods? d. There are instances where the Contractor is required to move the goods from one location of the work site to another location of the work site, especially in case of road construction / drinking water supply work contracts. What are the documents which are required to be accompanied along with movement of goods?	09 dated 28-02-2024	View	98(2)
08	CHANGEJAR TECHNOLOGIES PVT. LTD.	Karnataka	a. Whether applicant, who only collects a commission as a percentage of the value of digital gold sold through its platform and the entire sale proceeds are paid directly to seller of Digital gold through an Escrow account would qualify him as an ‘Agent’ for the purpose of GST law and is therefore not covered by applicability of Notification No. 52/2018 – Central Tax, read with Section 52 of Central Goods and Services Tax, 2017 and corresponding state Notification 20/2018 (Karnataka) read with Section 52 of Karnataka Goods and Services Tax, 2017? b. Whether applicant is required to obtain registration as an E-commerce operator as per provisions of Rule 12 of Central Goods and Services Tax Rules, 2017?	08 dated 28-02-2024	View	97(2)(b)(f)
07	VISTAR AEC CONSULTANTS LLP	Karnataka	i.      Applicability of GST rate for revenue sharing scenarios between the joint bidders / partners on the project which partners have secured together Where: a. Partners have bid jointly and secured the project together b. Partners have entered into an agreement with the client together c. Partners have been given a work order by client ii. Can we consider the GST at the rate as applicable to the client? iii. Is the exemption of GST applicable to all partners as mentioned by TCC?	07 dated 29-01-2024	View	97(2)(e )
06	SPANDANA REHABILITATION RESEARCH AND TRAINING CENTRE PRIVATE LIMITED	Karnataka	i. Whether the supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment during the patients admission in hospital would be considered as “Composite Supply” qualifying for exemption under the category of “health care services” as per Services Exempt Notification No. 12/2017-Central Tax (Rate) dated: 28-06-2017 read with Section 8(a) of the CGST Act, 2017 / KGST Act, 2017? ii. Whether the supply of food to in-patients would be considered as “Composite Supply” of health care services under CGST Act, 2017 & KGST Act, 2017 and consequently, can exemption under Services Exempt Notification No. 12/2017-Central Tax (Rate) dated: 28-06-2017 read with Section 8(a) of GST be claimed? iii. Retention Money: Whether GST is applicable on money retained by the applicant? iv. Whether GST is exempt on Fees collected from nurses and psychologists for imparting practical training?	06 dated 29-01-2024	View	97(2)(e )
05	SPANDANA PHARMA	Karnataka	i.    Whether the supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment during the patients admission in hospital would be considered as “Composite Supply” qualifying for exemption under the category of “health care services” as per Services Exempt Notification No. 12/2017-Central Tax (Rate) dated: 28-06-2017 read with Section 8(a) of the CGST Act, 2017 / KGST Act, 2017? ii. Whether the supply of food to in-patients would be considered as “Composite Supply” of health care services under CGST Act, 2017 & KGST Act, 2017 and consequently, can exemption under Services Exempt Notification No. 12/2017-Central Tax (Rate) dated: 28-06-2017 read with Section 8(a) of GST be claimed? iii. Retention Money: Whether GST is applicable on money retained by the applicant? iv. Whether GST is exempt on Fees collected from nurses and psychologists for imparting practical training?	05 dated 29-01-2024	View	97(2)(e )
04	PARIWAR HOUSING CORPORATION	Karnataka	1. Whether the value as on JDA agreement date agreement should be considered or the value as on date of transfer to be considered for the purpose of discharging the GST on landowners portion?	04 dated 29-01-2024	View	98(2)
03	MANISH MANPOWER AGENCY	Karnataka	1. Whether the supply of manpower services to Zilla Panchayat (Social Welfare Department) and Taluka Panchayat are exempted from GST under Sl.No.3 of the Notification No.12/2017-Central Tax (Rate) as Pure Services?	03 dated 29-01-2024	View	97(2)( e)
02	GLOBAL MARKETING	Karnataka	a) Whether the tree pruners covered by HSN Code 82016000 relates to Agricultural implements manually operated or animal driven i.e. hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes, axes, bill hooks and similar hewing tools; secateurs and “pruners of any kind”; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than Ghamella”. b) Whether the supply of Agriculture Hand Tools i.e., Tree Pruners to farmer is exempt from the CGST /SGST/IGST Act.	02 dated 29-01-2024	View	97(2)( e)
01	AGP CITY GAS PRIVATE LIMITED	Karnataka	1) Whether statutory levies collected by the Petroleum & Explosives Safety Organization (PESO), Ministry of Commerce & Industry, GOI under the Explosives Act, 1884 read with the Gas Cylinder Rules, 2016 and Static & Mobile Pressure Vessels (Unfired) Rules, 2016 for issuance of licence are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 2) If the answer to the above question is in the negative, whether statutory levies collected by the Petroleum & Explosives Safety Organization (PESO), Ministry of Commerce & Industry, GOI under the Explosives Act, 1884 read with the Gas Cylinder Rules, 2016 and Static & Mobile Pressure Vessels (Unfired) Rules, 2016 for issuance of licence are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No.9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 3)Whether statutory levies collected by the Department of Factories, Boilers, Industrial Safety and Health, Government of Karnataka in respect of storage of LNG in the factory under the Factories Act, 1948 and Karnataka Factories Rules, 1969 for issuance of licence are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 4) If the answer to the above question is in the negative, whether statutory levies collected by the Department of Factories, Boilers, Industrial Safety and Health, Government of Karnataka in respect of storage of LNG in the factory under the Factories Act, 1948 and Karnataka Factories Rules, 1969 for issuance of licence are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No.9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 5) Whether statutory levies collected by the Karnataka Fire & Emergency Services Department, Government of Karnataka for issuance of a no objection certificate for a building plan approval are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 6) If the answer to the above question is in the negative, whether statutory levies collected by the Karnataka Fire & Emergency Services Department, Government of Karnataka for issuance of a no objection certificate for a building plan approval are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No.9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 7) Whether Registration fee or Stamp Duty collected by the Government of Karnataka in respect of registration of lease agreements for periods exceeding 11 months under Registration Act, 1908 are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 8) If the answer to the above question is in the negative, whether Registration fee or Stamp Duty collected by the Government of Karnataka in respect of registration of agreements under Registration Act, 1908 are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No.9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 9) Whether in the facts and circumstances of this applicant’s case obtaining of all the above licenses, permissions, sanctions, no-objections issued by the Central Government / Union Territory or local authority, qualify as a supply of service in terms of section 7 of the GSTA?	01 dated 29-01-2024	View	98(2)