Innovative Nutrichem Pvt. Ltd ., In re

Date: October 27, 2022

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

Exemption provided to the outward supplies does not have a bearing on the GST liabilities under RCM on the inward supplies

Reverse Charge Mechanism

Summary

1. Whether they are liable to pay GST under RCM for the services procured from the respective service providers being the manufacturer and supplier of exempted goods falling under HSN 23099020? GST is levied on the supply of service and liability is…

M/s. Innovative Nutrichem Pvt. Ltd., (herein after referred to as ‘Applicant), Plot No.512, Jai Hanurnan Industries, Belur Industrial Area, Dharwad-580 011, having GSTIN 29AACCt6914Q1ZW, 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, 2017, in for…

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