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TaxReply India Pvt Ltd

INTERVIEWBIT SOFTWARE SERVICES PRIVATE LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M.P. RAVI PRASAD
KIRAN REDDY T
Pet. Counsel
Shivadas
Res. Counsel
---

Petitioner / Applicant

INTERVIEWBIT SOFTWARE SERVICES PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Jul 13, 2023
Order No.

KAR ADRG 21/2023

Citation

2023(7) TAXREPLY 7628

Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Interviewbit Software Services Private Limited, Unit No. 906, Sakti Statesman, Green Glen Layout, Bellandur, Bengaluru-560103 (hereinafter referred to as The applicant'), having GSTIN 29AAGCI1582C1ZN have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Private Limited Company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant is operating the platform 'Scaler”, an outcome based online transformative upskilling platform which aims to enhance the ski....

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