Case Law Details
Case Name : In re Johnson Lifts Pvt. Ltd (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Johnson Lifts Pvt. Ltd (GST AAR Karnataka)
Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when- (a) Such building consists of more than one residential unit and falls under the definition of ‘residential complex’ But the Applicant, vide their letter dated 26.08.2021, informed this authority that they withdraw their application, filed for advance ruling. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as the KGST Act 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- un...
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