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:
i. Classification of the goods traded by the dealer ‘Agricultural Hand Tools such as “Manual Extension Pole for Coconut and Arecanut Harvesting”
ii. Whether the importing of said tree pruners would be covered by HSN Code 82016000 which relates to agricultural implements manually operated or animal driven.
iii. Whether the importing of Agriculture Hand Tools, i.e., Tree pruners from China for the benefits of farmers i.e., extension pole for coconut and arecanut harvesting is exempt from payment of IGST under Act, 1962.
iv. Whether the supply of agriculture hand tools, i.e., tree pruners to farmer is exempt from the GST Act.
4. The applicant was given an opportunity of personal hearing on 18.05.2023. Sri Veerabasana Gouda S, Chartered Accountant and Duly Authorised Representative of the applicant attended the hearing and reiterated the facts narrated in the application. However, the applicant vide their letter dated:18.05.2023, requested this authority to permit them to withdraw their application.
5. In view of the above, we pass the following
