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ಕರ್ನಾಟಕ ಸರ್ಕಾರGovernment of Karnataka

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Commercial Taxes Department

Government of Karnataka

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Rulings by Advance Authorities

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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
45 Karnataka State Agriculture Marketing Board Karnataka " 1. Does the maintenance and operation of Corpus Funds for Shramiks by KSAMB as a nodal agency on behalf of the Government of Karnataka amount to a service under the Goods and Service Tax Act 2017.
2. Do the contributions collected from Agricultural Produce Market Committees (APMCs) which are borne on behalf of farmers, hamalas ( market labourers), weighmen, loaders, unloaders and other stakeholders-attract Goods and Services Tax (GST)?		 45 dated 08-09-2026 View (PDF, 3,188 KB) 97(1)
44 Revathi Enterprises (Prop. Rama Naik Harjayanaik Dileep Kumar) Karnataka " Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, woulld form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service" 44 dated 08-09-2026 View (PDF, 2,229 KB) 97(2) ( e )
43 Natikeri Amritha Krishnam Karnataka 1. I purchases land to the extent of 0.29 acre. I am entrusted work of installing Electrical Poles, water connections and road to the plot to registered dealer and pay 18% for his Contract Work.
2. Then I will cut the whole land into 4 to 5 plots (land) and will sell the same to customers. Whether this transaction is come under the preview of GST Act 2017 as a taxable services and goods. If taxable at what rate.		 43 dated 08-09-2026 View (PDF, 2,134 KB) 97(2) (g)
42 S.K. Swamy & Company Karnataka What is the output GST rate for loading of ballast which is stacked adjacent to the railway tracks into the railway wagons which is stationed on the railway track by using JCB loader ( machinery) 42 dated 29-07-2026 View (PDF, 5,852 KB) 97(2) ( e )
41 V. Agrotech Karnataka Application withdrawn by the Applicant. 41 dated 06-07-2026 View (PDF, 993 KB) 98(4)
40 Livestock Breeding & Training Centre Karnataka Application withdrawn by the Applicant. 40 dated 06-07-2026 View (PDF, 963 KB) 98(4)
39 Quinta Systems Pvt Ltd Karnataka Application withdrawn by the Applicant. 39 dated 06-07-2026 View (PDF, 1,339 KB) 98(4)
38 Aghro seeds Infra Karnataka Application withdrawn by the Applicant. 38 dated 06-07-2026 View (PDF, 965 KB) 98(4)
37 Sree Devi Cashew Industries Karnataka Application withdrawn by the Applicant. 37 dated 06-07-2026 View (PDF, 953 KB) 98(4)
36 Karnataka Antibiotics and Pharmaceuticals Limited Karnataka Application withdrawn by the Applicant. 36 dated 06-07-2026 View (PDF, 1,298 KB) 98(4)
35 Zenith Residency Association Karnataka Application withdrawn by the Applicant. 35 dated 06-07-2026 View (PDF, 4,884 KB) 98(4)
34 Rohith Builders(GMN Consultants) Karnataka Application withdrawn by the Applicant. 34 dated 06-07-2026 View (PDF, 976 KB) 98(4)
33 Gogate Infrastructure Development Corporation Limited Karnataka Application withdrawn by the Applicant. 33 dated 06-07-2026 View (PDF, 956 KB) 98(4)
32 Concept Colour Technics Pvt Ltd Karnataka Application withdrawn by the Applicant. 32 dated 06-07-2026 View (PDF, 951 KB) 98(4)
31 Arihant Metals & Extruded Pvt. Ltd. Karnataka Application withdrawn by the Applicant. 31 dated 06-07-2026 View (PDF, 894 KB) 98(4)
30 Space Karnataka Application withdrawn by the Applicant. 30 dated 06-07-2026 View (PDF, 1,179 KB) 98(4)
29 D N Transport Karnataka Application withdrawn by the Applicant. 29 dated 06-07-2026 View (PDF, 1,181 KB) 98(4)
28 Cosmix Wellness Pvt.Ltd Karnataka Application withdrawn by the Applicant. 28 dated 06-07-2026 View (PDF, 1,199 KB) 98(4)
27 BD Patil Enterprises Karnataka Application withdrawn by the Applicant. 27 dated 19-05-2026 View (PDF, 971 KB) 98(2)
26 Pigeon Education Technology India Pvt.Ltd Karnataka Application withdrawn by the Applicant. 26 dated 19-05-2026 View (PDF, 1,286 KB) 98(2)
25 Aditya Auto Products & Engineering India Pvt.Ltd Karnataka Whether ITC available to the applicant on GST Charged by the CSP for providing the catering services which is mandatory for the applicant to provide and maintain U/s 46 of the Factories Act 1948. 25 dated 19-05-2026 View (PDF, 4,855 KB) 97(2)(d)
24 Jeeth Imports and Exports Karnataka Application withdrawn by the Applicant. 24 dated 16-03-2026 View (PDF, 1,060 KB) 98(2)
23 Shri Ramanujam Tulsi Ramadas,. Karnataka Whether marginal scheme is applicable to me on used car purchase and sale
HSN code and rate of tax and assessable value
Any other suggestion		 23 dated 16-03-2026 View (PDF, 3,228 KB) 97(2)(b),97(2)( e) & 97(2)(f)
22 John Distilleries Pvt. Ltd., Karnataka Whether receipt of rebate received on the usage of corporate card is subjected to GST 22 dated 16-03-2026 View (PDF, 2,845 KB) 97(2) (g)
21 M11 Energy Transition Pvt. Ltd. Karnataka Under which HSN code would the sale of the mentioned blends of biodiesel and high-speed diesel fall?
B20 (Biodiesel 20% + HSD 80%)
B30 (Biodiesel 30% + HSD 70%)
B40 (Biodiesel 40% + HSD 60%)
B50 (Biodiesel 50% + HSD 50%)
B60 (Biodiesel 60% + HSD 40%)
B70 (Biodiesel 70% + HSD 30%)		 21 dated 16-03-2026 View (PDF, 5,892 KB) 97(2)(a)
Rectification Order. 01/2026 dated 08-09-2026 View (PDF, 1,424 KB) 97(2)(a)
20 House Construct Infra Karnataka The applicant is into the business of providing of supply of pure labour services to various single residential dwelling unit. It should be noted that we are not supplying labour services to residential apartments. As stated earlier, we are supplying pure labour services only to stand alone residential dwelling units. We are not supplying any material whatsoever and our services are restricted to supply of pure labour services only. In view of the above, the applicant seeks advance ruling on the question of taxability or otherwise of supply of pure labour services under the CGST/KGST Acts 2017. 20 dated 16-03-2026 View (PDF, 3,230 KB) 97(2) (b) & 97(2) (e)
19 Varaha Land Private Limited, Karnataka 1)Whether the agreement entered into by the applicant with the customers for construction of Villa results in a supply of goods or services considering the fact that the entire construction is proposed to be outsourced to a contractor.
2)If the answer to the above Question No.1 is in affirmative, whether such supply is classifiable under heading 9954(xii) and chargeable to CGST at 9% and SGST at 9% under Sl.NO.3 of Notification No.11/2017-CT (Rate) dated 28-06-2017 or classifiable under heading 9954 (ia) and chargeable to CGST at 3.75% & SGST at 3.75% under Sl.No.3 of notification No.11/2017-CT(Rate) dated 28-06-2017.
3)If it is held that supply is classifiable under the heading 9954 (ia) and chargeable to CGST at 3.75% & SGST at 3.75% under Sl.No.3 of Notification NO.11/2017-CT (Rate) dated 28-06-2017, then whether the consideration for construction as per the construction agreement can be treated as value of supply when there is a separate agreement for sale of land.		 19 dated 16-03-2026 View (PDF, 6,309 KB) 97(2) (a), 97(2) (b),97(2) (c)& 97(2) (e)
18 JeevaRaksha Trust, Karnataka 1)Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the c-ECLS course offered to the students of MBBS in RGUHS affiliated medical colleges?
2)Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the ENLS Course offered to the students of Nursing in RGUHS affiliated nursing colleges?
3)Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the BCLS course offered to the students in RGUHS affiliated medical colleges?
4)Whether the applicant is liable to pay GST on the fees collected from students in general (other than medical students) in respect of the BCLS Course?
5)Whether the applicant is liable to pay GST on the fees collected/share of fees received from colleges in respect of renewal of certificate for c-ECLS/ENLS/BCLS course?		 18 dated 16-03-2026 View (PDF, 11,471 KB) 97(2)( b)
17 Codeword Process and Printers, Karnataka Whether the printing of exam papers provided to universities is exempt from tax in terms of SL.No.66(b)(iv) of the Notification No12/2017-CT(R) dated 28.06.2017 as amended from time to time 17 dated 16-03-2026 View (PDF, 4,423 KB) 97(2)( b) &97(2)( e )
16 Solitaire Apartment Owners Association, Karnataka Application withdrawn by the Applicant. 16 dated 16-03-2026 View (PDF, 1,144 KB) 98(2)
15 Prestige North West Country Owners Associations Karnataka 1)Whether the supply of unprocessed, un bottled water by Prestige Northwest County Owners Association to its members sourced from its own bore wells and supplemented by third party procurement at INR 0.05 per litre and distributed without any processing is exempt from GST under Entry 99 of Notification No.2/2017-Central Tax (Rate) read with Section 11 (1) of the CGST Act 2017?
2)Whether the charges collected for the supply of unprocessed water should be included in the aggregate turnover for determining the INR 7500 per month per member threshold for GST applicability on services provided by Resident Welfare Associations ( RWAs)
3)If GST is applicable, what would be the applicable rate of GST on the supply of unprocessed water by PNWCOA 		15 dated 16-03-2026 View (PDF, 5,215 KB) 97(2)(b) &97(2)(e)
14 Narayani Green Private Limited Karnataka Application withdrawn by the Applicant. 14 dated 16-03-2026 View (PDF, 1,039 KB) 98(2)
13 Godrej United Owner’s Association Karnataka 1) Whether the availability of exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common use of its members under entry No.77 of notification 12/2017 Central Tax (Rate) dated 28-06-2017 (as amended) is to be ascertained on per annum basis i.e 90,000/- (7500*12) per financial year per member or on the basis of invoicing period i.e Monthly/Quarterly Invoicing?
2) Whether contribution collected from members for supply of water procured through water tanker or BWSSB are covered under entry 99 of Notification.2/2017 Central Tax (Rate) dated 28-06-2017 i.e. under HSN Code 2201 and therefore exempt?
3) Whether the applicant is liable to pay GST on amounts which it collts from its members for setting up a corpus fund/sinking fund which is in form of deposit
4) Whether the application of deposit towards consideration at the time of actual supply of service (Capital asset purchase) can be proption to the depreciation charged in books of accounts in relation to a capital asset?
5) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available at the time of actual supply of service i.e when deposit is applied towards consideration? If exemption is available then whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?
6) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or servicfes for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available for sinking/ repair fund collected by the applicant from its members being in nature of advance? If exemption is available then whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?
7) Whether voluntary contribution received from members for celebration of cultural festivals such as Ganesh Chaturthi, Durga Pooja, etc., is liable to GST? 		13 dated 11-02-2026 View (PDF, 10,952 KB) 97(2)(b),97(2)(c) & 97(2)(e)
12 Sandeep Vihar Owners Association Karnataka 1) If a housing society recovers the actual costs of water supplied to the society and its members through separate monthly debit notes, does this recovery attract GST , despite water being generally exempted from the tax
2) Whether the applicant liable to pay CGST/SGST on collection of Common Area Electricity charges paid by the members and the same recovered on the actual electricity charges billed?
3) Whether the applicantis liable to pay CGST/SGST on amounts which it collects from its members towards a corpus fund for the future contineencies/ major CAPEX. Whether such fund from its members will come under the defenation of supply and liable to be taxed ? If yes, whether it is subject to GST at the time of collection or at the time of utilizationj?
4) Could the monthly charges levied for the upkeep of the Sandeep Vihar Community Centre (SVCC) be classified as monthly maintenance Charges under GST provisions, thereby qualifying for the exemption threshold of Rs.7,500 per month as per Clasuse © of SL.No.77 to the Notification No.12/2017 State Tax (Rate) dated 30.06.2017 		12 dated 11-02-2026 View (PDF, 11,413 KB) 97(2)(b),97(2)(c) & 97(2)(e)
11 Apartment Owners Association of Raj Lake View Karnataka 1) Does the act of collecting of Corpus from Member for Capital Expenditure fall within the definition of supply U/s 7 of the CGST Act?
2) If the answer to the question No.1 is affirmative can AOARLV take advantake of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017
3) If the answer to question No.2 is affirmative then if the Corpur is collected only four times a year will be calculation of GST be done for those four months individually with respect to Rs.7,500/- exemption provided under Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 or will such Corpus amount be pro-rate for the entire 12 months?
4)If the answer to question NO.1 is nagative, it there any liability to discharge GST on utilization of such Corpus for capital expenditure?
5) If the answer to question No.4 is affirmative can AOARLV take advantage of the exemtion provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017?
6) If the answer to question No.5 is affirmative, will the calculation of GST be done on a proportionate share basis keeping in mind the Rs.7,500/- exemption provided by Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 per member per month?		 11 dated 11-02-2026 View (PDF, 8,083 KB) 97(2)(b),97(2)(c) & 97(2)(g)
10 Toyota Mobility Solution and Services India Pvt. Ltd. Karnataka Whether the company can avail ITC on expenses incurred on goods and services other then vehicle purchase, where the benefit of Notification No.8/2018-CGST (Rate) is availed 10 dated 11-02-2026 View (PDF, 4,207 KB) 97(2)(d)
09 Annonymous Indian Charitable Trust Karnataka Whether the pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Grama Panchayat in Karnataka by way of solid waste management services qualify as an exempt supply under Notification No.12/2017 KGST Act dated 29.06.2017 dated: 28-06-2017. Notification is enclose as separate annexure as amended, under the scope of activities entrusted to a Panchayat under Article 243G of the Constitution of India 09 dated 11-02-2026 View (PDF, 3,486 KB) 97(2)(b)&97(2)(e)
08 Liberty Square Apartment Owners Association Karnataka 1) Are corpus funds collected by a residential association for future contingencies treated as " consideration' under the GST Act, and do they attract GST?
2) Can corpus funds collected by a residential association be treated as separate and independent from monthly maintence charges for the purpose of GST applicability?
3) Since corpus funds are colllected in advance for future contingencies, is GST payable at the time of collection or at the time of actual utilization of these funds?		 08 dated 11-02-2026 View (PDF, 7,916 KB) 97(2)(c)&97(2)(e)
07 Hemanth Kumar B S Karnataka 1) Due to application of the formula, we can claim GST refund of only Rs.2043082 under inverted Duty Structure Category, hence please suggest us how can we claim refund of total ITC (including ITC on Input Services) i.e Rs.55,24,971 (1,45,40,464-90,15,493) or
2) Can we claim GST Refund Under " Refund on any other Ground' category since without any formula application we can claim full refund amount under this category
3) Please suggest us the best possible solution to our concern		 07 dated 11-02-2026 View (PDF, 1,832 KB) 97(2)(e)
06 Poineer India Electronics Pvt Ltd Karnataka Application withdrawn by the Applicant. 06 dated 13-01-2026 View (PDF, 935 KB) 98(2)
05 Kalash Consumer Products LLP Karnataka Application withdrawn by the Applicant. 05 dated 13-01-2026 View (PDF, 963 KB) 98(2)
04 Vistar AEC Consultants LLP Karnataka Application withdrawn by the Applicant. 04 dated 13-01-2026 View (PDF, 877 KB) 98(2)
03 Stone Horizon Karnataka Application withdrawn by the Applicant. 03 dated 13-01-2026 View (PDF, 767 KB) 98(2)
02 TCG Urban Infrastructure Holdings Private Limited Karnataka Application withdrawn by the Applicant. 02 dated 13-01-2026 View (PDF, 916 KB) 98(2)
01 DNR Veggie Staple LLP Karnataka Application withdrawn by the Applicant. 01 dated 13-01-2026 View (PDF, 856 KB) 98(2)

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