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TaxReply India Pvt Ltd

BRITANNIA INDUSTRIES LIMITED,
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
Shivadas
Res. Counsel
Na

Petitioner / Applicant

BRITANNIA INDUSTRIES LIMITED,
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Apr 4, 2019
Order No.

KAR ADRG 05/2019

Citation

2019(4) TAXREPLY 610
Original Order
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ORDER

M/s. Britannia Industries Limited, Plot No .74B and 74C, Sector II, Bidadi Industrial area, Shanumangala post, Ramangara, Karnataka (herein after referred to as 'Applicant') having GSTIN number 29AABCB2066P1ZB, have filed an application, on 16.05.2018, 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-Ol. They also enclosed copies of challans for ₹ 10,000/- (CGST of ₹ 5,00/- vide CIN No. HDFC18042900420636 dated  26-04-2018) and (KGST of ₹ 5,000/- vide CIN No.HDFC18042900415025 dated 26-04-2018) 2. The Applicant Company is engaged in manufacturers of various food products like biscuits, breads, cakes and rusks etc., and offers certain product as free along with supply of the main product without any change in the price of the main product, as part of their sales promotion. 3. In view of the above, the Applicant has sought for Advance Ruling on the following que....

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