Case Law Details
In re PKS Centre for Learning (GST AAR Karnataka)
PKS Centre for Learning, a proprietorship concern, specializes in the supply of agricultural hand tools such as tree pruners. They sought clarification on the classification, import implications, IGST exemption for imported tools, and GST exemption for tool supply to farmers. However, the applicant later withdrew their AAR application.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
1. M/s. P.K.S Centre for Learning, No.1010, 1St Floor, 26th Main, 4th T Block, Jayanagar, Bengaluru-560030 (hereinafter referred to as The applicant’), having GSTIN 29HSTPS6182K1ZE 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 and the KGST Act.
2. The applicant is a Proprietorship concern 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 supply of a product called “Tree Pruners” and has sought advance ruling in respect of the following questions:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
