Case LawAdvance Ruling No. KAR ADRG 87/2019
International Flower Auction Bangalore ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 26, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Commission earned from auctioning of flowers is exempted from GST
Exemption
Summary
Whether the ‘commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 d…
Judgement
1. M/s International Flower Auction Bangalore Limited, (called as the `Applicant’ hereinafter), having GSTIN number 29AABC12041M2Z1, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST 2. The Applicant is a Limited Company and is reg…