Case Law Details
In re Alfa Granites (GST AAR Karnataka)
Whether the applicant has to discharge GST on the total amount being collected by them from Virat Associate LLP, which incldes DMG Royalty, DMF and Owner’s Royalty, under forward charge mechanism or on Owner’s Royalty only? (The Applicant requested to permit them to withdraw the application filed for advance furling manually vide letter dated 23.11.2020)
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/s Alfa Granites (called as the ‘Applicant’ hereinafter), # 145, 2nd Floor, Kodihalli, Old Airport Road, HAL 2nd Stage P.O., Next to Victor Mansion Building, Bengaluru – 560 008, Karnataka, having GSTIN number 29AAVFA7448M1ZG, 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 registered partnership firm and are holders of Building Stone Quary Lease in Malur, Kolar District, Karnataka. They entered into Memorandum of Understanding (MOU) with Virat Associate LLP in accordance to which Virat Associate LLP shall extract and use the building stone by using its own men and machinery & in shall pay Rs.25/- per Metric Ton to the applicant as Owner’s Royalty along with 18% GST, under forward charge mechanism.
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