Central Police Canteen ., In re
Date: November 15, 2023
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
Subject Matter
No GST exemption to Central Police Canteen under Ministry of Home Affairs
Summary
The ruling discusses a subsidiary canteen formed under the Ministry of Home Affairs, Government of India, which supplies subsidized goods to serving and retired police personnel. The applicant sought an advance ruling on whether they are exempt from…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Central Police Canteen (herein after referred to as ‘Applicant’# 5, C.A.R. Headquarters, Mysore Road, Bengaluru-560 018, having GSTIN 29AAAGC939H1ZG, have filed an application for Advance Ruling under Section 97 of CG…