Commission earned from auctioning of flowers not eligible for GST exemption

In re International Flower Auction Bangalore Ltd (GST AAAR Karnataka) The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 87/2019 dated 26-09-2019 i.e. Contention of the department appeal is allowed where in the question on which the advance ruling was sought for is answered as follows: The commission earned from auctioning of flowers is not eligible for exemption under entry no. 54(g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(g) of Notification (12/2017) FD 48 CSL 2017 dated ...