Bhagyam Binding Works ., In re
Date: August 12, 2022
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
Subject Matter
Karnataka Text Book Society is NOT an educational institution
Summary
i. KTBS cannot be classified as “educational institution” for the purposes of applicability of GST on printing services provided to it by the Applicant. ii. KTBS cannot be classified as “State Government” for the purposes of a…
M/s. Bhagyam Binding Works, (hereinafter referred to as the applicant), No.25/1, 1st Main Road, New Timber Yard Layout, Mysore Road, Bangalore-560 026 having GSTIN 29AAIFB0307K1ZK have 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 KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01…