In re Boraiah Kumar (GST AAR Karnataka)
A Mysuru-based proprietary firm, M/s. Bhyrava Traders, engaged in diverse business activities including the maintenance of public parking areas and collection of parking fees, saw its application for an advance ruling on the applicability of Goods and Services Tax (GST) to these fees disposed of as withdrawn. The firm, holding GSTIN 29ASQPK6047B1ZJ and located at # 437/1, B Block, APMC Yard, Bandipalya, Mysuru-570 025, Karnataka, had sought clarity from the tax authorities on a specific aspect of their operations.
According to records, Sri. Boraiah Kumar, the proprietor of M/s. Bhyrava Traders, had formally filed an application for advance ruling under the provisions of Section 97 of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 104 of the CGST Rules, 2017, and the corresponding sections and rules under the Karnataka Goods and Services Tax (KGST) Act, 2017. The application, submitted in the prescribed Form ARA-01, was accompanied by the requisite fee of Rs. 5,000 each under both the CGST and KGST Acts, signifying the formal initiation of the advance ruling process.
M/s. Bhyrava Traders is known to be involved in the trading of protein concentrate and textured protein substances. Additionally, the firm undertakes works contract services, specifically focusing on the maintenance of public parking areas associated with entities like the Karnataka State Road Transport Corporation (KSRTC) and Southern Railways, among others. In the course of providing these maintenance services, the firm collects parking fees directly from individuals utilising these parking facilities. It was the GST implication on these collected parking fees that formed the crux of their application for an advance ruling. The applicant sought a definitive ruling from the tax authorities on whether the parking fee collected by them in this context would attract GST liability.
