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Case Law Details

Case Name : In re C & A Sourcing International Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 05/2022
Date of Judgement/Order : 10/02/2022
Related Assessment Year :
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In re C & A Sourcing International Ltd. (GST AAR Karnataka)

applicant vide their letter dated 07.02.2022, received by e-mail, requested this authority to permit them to withdraw their application quoting the reason that the issues have been clarified by the CBIC vide Circular No. 159/15/2021-GST Dated: 20th September 2021 and hence there is no need for a ruling on the queries raised by them.

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

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

M/s. C86A Sourcing International Ltd., (herein after referred to as ‘The Applicant’ or `C86A India) #22, Samson’s Arcade, 2nd 86 3rd Floor, Shanthi Nagar, Bengaluru-560 027, having GSTIN 29AADCM3157E1ZJ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act.

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