In re Pan Office Systems Pvt Ltd (GST AAR Karnataka)
In the case of M/s. Pan Office Systems Pvt Ltd (GST AAR Karnataka), the applicant, a private limited company, engaged in supplying goods to SEZ under Section 16(3) of the IGST Act 2017 without payment of duty, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017. They wanted clarification on the documentation required to accompany the invoice, specifically:
a. Whether ARN/RFD-11 LUT copy should accompany the invoice.
b. Whether the ARN number of RFD-11 LUT can be affixed on the invoice by sticker, printed, or written by pen.
c. If ARN/RFD-11 number is written/stickered on the invoice, whether any additional documents should accompany it.
However, the questions posed were not covered under the issues mentioned in Section 97(2) of the CGST Act 2017. The applicant did not submit the hard copies of the application and subsequently requested to withdraw it through an email dated 12.03.2024.
Therefore, the Authority for Advance Ruling (AAR) Karnataka disposed of the application as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017
