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    <title>2021 (11) TMI 394 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>The authority refrained from providing a ruling on the classification of services and the use of SAC or HSN codes in tax invoices, stating it is beyond their jurisdiction. However, they clarified that invoices for services should mention the SAC, while e-way bills for goods movement should mention the HSN code of the goods being transported. Regarding the requirement for registration in Karnataka for executing the works contract, the ruling stated that separate registration in Karnataka is not needed, and invoices can be raised from the registered office in Noida, UP, charging IGST. Additionally, the applicant cannot register as an Input Service Distributor in Karnataka due to the lack of establishment there.</description>
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    <pubDate>Mon, 08 Nov 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=414613</link>
      <description>The authority refrained from providing a ruling on the classification of services and the use of SAC or HSN codes in tax invoices, stating it is beyond their jurisdiction. However, they clarified that invoices for services should mention the SAC, while e-way bills for goods movement should mention the HSN code of the goods being transported. Regarding the requirement for registration in Karnataka for executing the works contract, the ruling stated that separate registration in Karnataka is not needed, and invoices can be raised from the registered office in Noida, UP, charging IGST. Additionally, the applicant cannot register as an Input Service Distributor in Karnataka due to the lack of establishment there.</description>
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