Case Law Details
In re Pan Office Systems Pvt Ltd (GST AAR Karnataka)
In the case of M/s. Pan Office Systems Pvt Ltd (GST AAR Karnataka), the applicant, a private limited company, engaged in supplying goods to SEZ under Section 16(3) of the IGST Act 2017 without payment of duty, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017. They wanted clarification on the documentation required to accompany the invoice, specifically:
a. Whether ARN/RFD-11 LUT copy should accompany the invoice.
b. Whether the ARN number of RFD-11 LUT can be affixed on the invoice by sticker, printed, or written by pen.
c. If ARN/RFD-11 number is written/stickered on the invoice, whether any additional documents should accompany it.
However, the questions posed were not covered under the issues mentioned in Section 97(2) of the CGST Act 2017. The applicant did not submit the hard copies of the application and subsequently requested to withdraw it through an email dated 12.03.2024.
Therefore, the Authority for Advance Ruling (AAR) Karnataka disposed of the application as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017
M/s. PAN OFFICE SYSTEMS PVT LTD, No 5, 1st A Cross, Bismilla Nagar, Bannerghatta Road Cross, Bismilla Nagar, Bengaluru – 560029 having GSTIN-29AAACP9337N1ZQ have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and KGST Act 2017 read with Rule 104 of CGST Rules, 2017 and KGST Rules 2017.
2. The Applicant is a Private Limited Company, engaged in supply of goods to SEZ under Section 16(3) of the IGST Act 2027, without payment of duty. Thus the applicant intends to know about the documents that should accompany the invoice.
3. In view of the above, the applicant sought advance ruling in respect of the following questions:
a. Should ARN/ RFD-1 1 LUT copy accompany the Invoice?
b. Can the ARN number of RFD-1 1 LUT be affixed on the invoice by sticker or should it be printed or can it be written by pen?
c. If ARN/RFD-11 number is written/ stickered on the invoice, should any additional document accompany the same?
4. The above questions are not covered under the issues mentioned under Section 97(2) of the CGST Act 2017. However, the applicant had not submitted the hard copies of the instant application and on enquiry they informed through e-mail dated 12.03.2024 that they intend to withdraw the application and requested to permit them to withdraw the instant application.
5. In view of the above, we pass the following,
RULING
The application filed by the applicant for advance ruling is disposed off as withdrawn.
