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INTERNATIONAL FLOWER AUCTION BANGALORE LTD.
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
Manohar M.k.
Res. Counsel
Na

Petitioner / Applicant

INTERNATIONAL FLOWER AUCTION BANGALORE LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 26, 2019
Order No.

KAR ADRG 87/2019

Citation

2019(9) TAXREPLY 917
Original Order
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ORDER

1. M/s International Flower Auction Bangalore Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AABCI2041M2ZI, have Filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01, discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:- Whether the “commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 - Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017? 3. The applicant furnishes the following facts relevant to the stated activity:- a. The applicant states that they are in the business of auctioning flowers and are a commission age....

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