Case Law Details
In re T S Transport (GST AAR Karnataka)
In the case of M/s. T S Transport (GST AAR Karnataka), the applicant, a partnership firm engaged in providing vehicles (specifically concrete mixers) for goods transport on a per kilometer basis, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017. They wanted to know if they were required to discharge GST under the Reverse Charge Mechanism (RCM).
However, the applicant did not submit the hard copies of the application, and their GST registration was cancelled at their request, effective from 22nd December 2021.
As a result, the Authority for Advance Ruling (AAR) Karnataka rejected the application under Section 98(2) of the CGST Act, 2017.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATKA
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