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
ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017
M/s. T S Transport, Second Floor, NO. 13/11, 12, Kumbarara Sanghada Sankeerna, Kalasipalyam, New Extension, Kalasipalyam, Bengaluru-560002 having GSTIN- 29AAIFF0190Q1ZH have filed an online application for Advance Ruling under Section 97 of CGST Act, 2017 and KGAT Act 2017 read with Rule 104 of CGST Rules, 2017 and KGST Rules 2017.
2. The Applicant is a Partnership firm, engaged in the business of providing vehicle i.e. Concrete Mixer, for goods transport purpose, only on per kilometer transport basis. Thus the applicant sought advance ruling as to whether they have to discharge GST under Reverse Charge Mechanism or not.
3. The applicant had not submitted the hard copies of the instant application and also the GST registration has been cancelled at the applicant’s request effective from 22.12.2021.
4. In view of the above, we pass the following,
RULING
The application filed by the applicant for advance ruling is hereby rejected in terms of Section 98(2) of the CGST Act 2017.
