Chinnapuri Silks ., In re
Date: April 12, 2023
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Subject Matter
Recipient of goods cannot seek advance ruling
Summary
Under section 95, any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case,…
M/s. Chinnapuri Silks, Survey Number 411/D, Gundegala Palya, Kollegala, Chamarajanagara, Bengaluru Urban-571440 (hereinafter referred to as ‘The applicant), having GSTIN 29CFWPM9730A1ZY 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 F…