Case Law Details
In re Sri Balaji Rice Mill (GST AAR Karnataka)
M/s. Sri Balaji Rice Mill, Door No.125/F, Ward No.5, Bengaluru Road, Ballary-583101 (hereinafter referred to as The applicant’), having GSTIN 29AAQFS4802E1Z0 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 ,care: CGST Act and the KGST Act.
2. The applicant is a Partnership Firm registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant is engaged in trading of rice and broken rice. They are selling rice and broken rice under registered brand name as well as unregistered brand name.
3. The applicant has sought advance ruling in respect of the following questions:
i. Will the GST exemption continue on sale of unbranded rice and broken rice even if we undertake advertisement and sales promotion activity on such rice and broken rice?
ii. Can we display the name of our registered brand on the name board displayed outside the shop / store?
iii. Should the TV advertisements, pamphlets, print advertisements, bill boards, etc. should also carry declaration that we have voluntarily foregone the actionable claim over such brand for continuing to claim the exemption?
iv. If the advertisement also includes a mention of our registered brand, will it have a bearing on the GST exemption which is currently being claimed by us? Whether combined advertising of our registered and unregistered brand have any bearing on the GST exemption claimed by them on sale of unbranded goods?
4. Shri Sandesh S Kutnikar Chartered Accountant and Duly Authorised Representative appeared for personal hearing proceedings held on 22-06-2022 and reiterated the facts narrated in their application. Further, through email dated 16.08.2022, they have stated that they wish to withdraw their application for advance ruling in view of the recent GST council meetings and notifications issued thereafter.
5. In view of the foregoing, we pass the following
RULING
The application filed by the Applicant for advance ruling is disposed-off as withdrawn.
