In re Studio 30 Architects & Planners (GST AAR Karnataka)
In the case of M/s. Studio 30 Architects & Planners (GST AAR Karnataka), the applicant, a partnership firm providing architect services, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017. The specific question was whether the provisions of Section 12(3) of the IGST Act, 2017 are applicable to a sub-consultant, given that the sub-consultants provide drawings to the applicant, which are then incorporated into the final drawings given to the customer without any direct interaction between the sub-consultants and the client.
Before the Authority for Advance Ruling (AAR) could issue a decision, the applicant requested to withdraw their application. This request was communicated via email dated 19th March 2024.
Consequently, the AAR Karnataka disposed of the application as withdrawn, without issuing a ruling on the applicability of Section 12(3) of the IGST Act, 2017 to the sub-consultant.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
M/s. STUDIO 30 ARCHITECTS 86 PLANNERS, Ground Floor, Unit No.10, Raheja Chambers, Museum Road, Bengaluru-560001 having GSTIN 29ACVFS0750L1ZD 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.
