Patrator ., In re
Date: July 2, 2020
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
Subject Matter
Franchisees should take GST Registration irrespective of the turnover.
Summary
The applicant has stated that they are partnership firm and have taken a franchisee of “ALOHA” from EXPLORE KNOWLEDGE RESOURCES LLP, Rajkot. Further, they submitted that they sell their product and provide service under the brand name of…
M/s. Patrator, 307 Vraj Plaza, Opp. Janta Ice Cream, Bhatta, Ahmedabad in not having GSTIN filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 2. The applicant submitted that, “ALOHA” a business brand is operated by EXPLORE KNOWLEDG…