Karnataka Text Book Society ., In re
Date: July 1, 2022
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
Subject Matter
AAR cannot answer if GST registration should be retained or surrendered
Summary
The Applicant wants to know whether he should retain his registration or it should be surrendered. Section 97(2) of CGST Act 2017 specifies the questions on which advance ruling to be sought. This question on which advance ruling is sought by the app…
M/s. Karnataka Text Book Society (hereinafter referred to as the applicant), No.4, DSERT Building, 1st Floor, 80 Feet Ring Road, Hosakerehalli, Banashankari 3rd Stage, Bangalore-560 085, having GSTIN 29AABAT3059Q1ZS have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules…