AAR Karnataka
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
4 rulings found
AAR Karnataka
Where applicant, a registered partnership, supplied ballast and loaded it into Railway wagons using JCB loaders without undertaking any building, construction, erection or activities connected with immovable property, such work did not meet statutory requirements for works contract and thus could not be classified as one under GST law. GST: Where applicant executed contract for supply of ballast and separate loading service with distinct pricing, sequential execution, separate invoices, and transfer of title to Railways before loading, such supplies were not naturally bundled or composite, but independent and liable to separate GST as per relevant classification and rate for each supply. GST: Where applicant provided loading services of Railway-owned ballast into wagons using mechanical loaders without engaging in transport or wagon movement, activity was essentially cargo handling, classifiable under SAC 996719, and attracted GST at 18 percent as per relevant rate notification
Kerala High Court
Where works were completed after GST regime came into force, deduction of embedded KVAT/Service Tax from quoted contract value and levy of GST on resultant amount was valid; any dispute regarding quantification had to be resolved before appropriate forum
Karnataka High Court
Writ court could not direct GST authorities for reimbursement of GST on works contracts; proper course would be to direct concerned Government employer- department to consider contractor's representation for reimbursement
Karnataka High Court
Where contractors who executed works contracts with State agencies pre and post GST regime claimed reimbursement for post-GST tax liability, entitlement to such reimbursement arose strictly under contract with Employers, statutory GST scheme could not be modified by contract terms, and no relief was available against GST authorities, with liability governed exclusively by statutory provisions