KUIDFC ., In re
Date: October 27, 2022
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
Subject Matter
Service recipient cannot seek advance ruling
Summary
We observe that Section 95(a) of the CGST Act 2017, while defining the term ‘advance ruling’, stipulates that an applicant can seek advance ruling on the questions specified under Section 97(2) of the CGST Act 2017, in relation to the sup…
M/s Karnataka Urban Infrastructure Development and Finance Corporation Limited (called as the ‘Applicant’ hereinafter), # 22, Nagarabhivriddhi Bhavan, 17th ‘F’ Cross, Old Madras Road, Indiranagar 2nd Stage, Bengaluru – 560 038, Karnataka, having GSTIN number 29AAACK6953F1ZC, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 8v KGST Act, 2…