Case LawKAR ADRG 101/2019
Sri Roopesh Kumar ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 27, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Pure service provided to Government Entity exempt from GST
ExemptionPure Service
Summary
a) Whether the applicant has to charge GST for the service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organi…
Judgement
1. Sri Roopesh Kumar, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AMAPK0069R1ZK, 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 Act. 2. The Applicant is a proprietary concern and is registered under the Go…