Case Law Details
In re Madhus Tyre Care (GST AAR Karnataka)
In this Advance ruling assesse asked Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?, Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules? and Whether the total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules?
AAR held that Since the questions on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017, the questions cannot be answered.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
M/s. Madhus Tyre Care, (hereinafter referred to as the ‘Applicant’) No.05/ 106nc, Madhus Tyre Care, New Sayyaji Rao Road, Bamboo Bazaar, Mysore-570021 having GSTIN 29ACJPP2161L1Z6 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 form GST ARA 01 is charging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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