Case LawAdvance Ruling No. KAR ADRG 110/2019
Krish Biotech Research Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 30, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Activity of technical testing and analysis is a supply of services
Supply
Summary
1. The activity of technical testing and analysis carried out by the applicant is a “supply of services” under the GST Acts. 2. The activity of technical testing and analysis carried out by the applicant for consideration and supplied to…
Judgement
1. M/s Krish Biotech Research Private Limited., (called as the “Applicant / KBRPL’ hereinafter), have filed an application for Advance Ruling under Section 97 of the CGST / KGST Act, 2017, in form GST ARV01, discharging the fee of 5,000/- each under the CGST Act 8/, the MOST Act. 2. The Applicant is a Private Limited Company and is not registered under the Goods and Services Act, 2017.…