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GUITAR HEAD PUBLISHING LLP
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. M.P.RAVI PRASAD
MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
Veeresh
Res. Counsel
---

Petitioner / Applicant

GUITAR HEAD PUBLISHING LLP
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Jul 30, 2021
Order No.

KAR ADRG 38/2021

Citation

2021(7) TAXREPLY 4539
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Guitar Head Publishing LLP, # 306/A, Ground Floor, 13th Cross, Near LCA Ramesh Nagar, Marathahalli, Bengaluru-560037 having GSTIN number(29AAVFG2223Q1ZN), have filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 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 engaged in business of selling guitar training books in United States of America, United Kingdom & Canada through their Website. Applicant sends soft copy of the book to the printer located in USA, who in turn prints it and Ships to the customer located in USA, UK and Canada. Further, in another business model Applicant is having an agreement with Amazon Inc. Who through their website “amazon.com” based on the choice of ....

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