GST on Government subsidy – Advance ruling filed by recipient dismissed

In re Chinnapuri Silks (GST AAR Karnataka) Whether subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability? In the instant case, we observe that M/s. Chinnapuri Silks, who have filed the application, is not a supplier of goods but is a recipient of goods. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Chinnapuri Silks, Survey Number 411/D, Gundegala Palya, Kollegala, Chamaraja...