GST on Government subsidy – Advance ruling filed by recipient dismissed

In re Chinnapuri Silks (GST AAR Karnataka)

Whether subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability?

In the instant case, we observe that M/s. Chinnapuri Silks, who have filed the application, is not a supplier of goods but is a recipient of goods. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017.

Please become a Premium member. If you are already a Premium member, login here to access the full content.