Saravana Perumal ., In re

Date: September 27, 2019

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
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Subject Matter

The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the same time

Reverse Charge MechanismGTA

Summary

The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the same time subject to the appropriate tax treatments as notified in  Notification No.11/2017- Central Tax (Rate) dated…

1. Sri Saravana Perumal, (called as the ‘Applicant’ hereinafter), No.372, 5th Main, 5th Cross, Kamakshipalya, Bengaluru, an unregistered person, has filed an application for Advance Ruling under Section 97 of the CGST/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 an individual and is not registered un…

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