Rajashri Foods Pvt. Ltd., In re

Date: April 23, 2018

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Dr.RaviPrasad.M.P
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Subject Matter

Transfer of a business as going concern amounts to supply of service and is exempt

SupplyExemption

Summary

The applicant, having three manufacturing units situated at Ramanagara, Hiriyur and Bengaluru (Seshadripuram), intends to sell the unit situated at Hiriyur along with all its fixed assets namely land, building, plant & machinery etc., current ass…

M/s Rajashri Foods Private Ltd., (hereinafter referred to as "Applicant") holding GSTIN number 29AAACR6946B1ZC, having registered address at #17, Platform Road, Seshadripuram, Bengaluru – 560 020 have filed an application in form GST ARA-01 on 19.12.2017 seeking Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 20…

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