Case Law Details

Case Name : In re C. Ramappa (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 14/2020
Date of Judgement/Order : 20/03/2020
Related Assessment Year :
Courts : AAR Karnataka (247) Advance Rulings (1533)

In re C. Ramappa (GST AAR Karnataka)

Whether letting out the residential dwelling to a firm results in supply of service?

An opportunity of hearing was given to the applicant on 03.2020 and Sri Rajesh Kumar T R, Chartered Accountant & duly authorised representative of the applicant appeared for the said hearing & reiterated the facts narrated in their application. However, the applicant vide their letter received in this office on 20.03.2020, requested this authority to permit them to withdraw their application, without quoting any reason, and not to pass any ruling in this regard.

FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING, KARNATAKA

ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017

1. Sri. C. Ramappa, #2, Akshaya Nilaya, 1st Main, 1st Cross, Dooravani Nagar, Vijinapura, Bengaluru — 560 016., Karnataka, a un-registered person, have filed an application, under used ID 292000000317ARO, for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & 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, intend to let out a residential dwelling to a firm who in turn sublets the said premises to Individuals, Families and Corporates for residential In this regard the  applicant  sought  advance  ruling as to “Whether  tetttnp out the residential dwelling to a firm results in supply of Service?.”

3. An opportunity of hearing was given to the applicant on 03.2020 and Sri Rajesh Kumar T R, Chartered Accountant & duly authorised representative of the applicant appeared for the said hearing & reiterated the facts narrated in their application. However, the applicant vide their letter received in this office on 20.03.2020, requested this authority to permit them to withdraw their application, without quoting any reason, and not to pass any ruling in this regard.

4. In view of the above, we pass the following

RULING

The application filed by the Applicant for advance ruling is disposed off as

Download Judgment/Order

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