Empathic Trading Centre ., In re

Date: April 22, 2020

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

Optional 6% GST Scheme is not available to composition taxpayers registered u/s 10(1)

Composite Supply

Summary

The applicant states that he is engaged in the business of supplying goods and is also a supplier of service of renting of immovable property. He states that there is no connection whatsoever between the two lines of business and they are two separat…

1. Sri Ghalib Iqbal Sheriff, proprietor of M/s Empathic Trading Centre, No.63/3 & 63/4, Noor Building, J.C.Road, Bengaluru-560002 and having a GSTIN 29ALOPS5446H1ZE, has filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging th…

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