Case Law Details

Case Name : In re Genesis trade (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 51/2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :

In re Genesis Trade (GST AAR Karnataka)

a. Whether provision of service to foreign buyer over the matil and mobile communication is chargeable in India?

b. If Chargeable to tax then at what rate?

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 05.10.2021

FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017

1. M/s Genesis Trade (called as the ‘Applicant’ hereinafter), 13/B, Plot No.18, Govt. Hospital Road, ILKAL, Bagalkot, Karnataka – 587 125, having GSTIN 29AAUFG3081F1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 8s KGST Act, 2017 read with Rule 104 of CGST Rules 2017 85 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.

2. The applicant is a service provider for facilitating the purchase of Rough Granite Blocks for the buyers in India or abroad. They check the availability of rough granite blocks in various mines and inform the buyers and they rise the bill / invoice on the basis of quantity purchased by the buyer.

3. The applicant, in view of the above, seeks advance ruling, with regard to taxability of their transaction related to service provided to foreign customers 86 whether it amounts to export of service or not, in respect of the following questions:

a. Whether provision of service to foreign buyer over the mail and mobile communication is chargeable in India?

b. If chargeable to tax then at what rate?

4. The applicant, prior to the opportunity of hearing, vide their letter dated 05.10.2021, requested this authority to permit them to withdraw their application, without quoting any reason.

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The application filed by the Applicant for advance ruling is disposed off as withdrawn.

Download Judgment/Order

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