In re Savita Pandurang Raddi (GST AAR Karnataka)
Savita Pandurang Raddi, proprietor of M/s. Savita Pandurang Raddi, filed an application with the Karnataka Authority for Advance Rulings (AAR) seeking clarity on GST implications related to the mining of Stone Boulders under HSN 2516 in Karnataka.
The applicant sought an advance ruling under Section 97 of the CGST Act, 2017, and KGST Act, 2017, addressing several key questions related to GST classification and applicability:
1. Classification of services provided by the Karnataka government for which royalty is paid.
2. Whether these services fall under GST entry 997337 or another category.
3. Applicability of Notification No 13/2017-CT (Rate) regarding reverse charge mechanism.
4. Classification of royalty paid under GST.
Despite initiating the application process, Savita Pandurang Raddi chose to withdraw their application before submitting proper fees, as communicated via email on 18th March 2024.
The AAR disposed of Savita Pandurang Raddi’s application as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
M/s. Savita Pandurang Raddi, Survey No.327, Yaraganvi, Madamgeri Post. Yaraganvi, Soudatti, Yaraghatti, Belagavi-591129 having GSTIN- 29A0VPR1419K1Z6 have filed an online 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.
