Case LawAdvance Ruling No. KAR ADRG 35/2019
Manipal Technologies Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 16, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad M P
Subject
The Pattadar Passbook cum Title Deed is classifiable under HSN 4820
Classification
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…
Judgement
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,…