Manipal Technologies Limited ., In re
Date: September 16, 2019
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad M P
Subject Matter
The Pattadar Passbook cum Title Deed is classifiable under HSN 4820
Summary
Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820. The pass book and the title deeds prepared by the Mandal Officer and given to the beneficiar…
M/s Manipal Technologies Limited (hereinafter referred to as `Applicant), bearing GSTIN number 29AABCM9516H1Z8 filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act 2017 read with Rule 104 of CGST Rules, 2017 & KGST Rules 2017, in form GST ARA-01 by discharging the fee of Rs.5,000/- each under the CGST Act, 2017 and the KGST Act, 2017. 2. The applicant,…