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KNK KARTS (P) LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M.P. RAVI PRASAD
T. KIRAN REDDY
Pet. Counsel
Raghavendra B Hanjer
Res. Counsel
---

Petitioner / Applicant

KNK KARTS (P) LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Aug 12, 2022
Order No.

KAR ADRG 20/2022

Citation

2022(8) TAXREPLY 6220
Original Order
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ORDER

M/s. KnK Karts (P) Limited, Plot No.3, KSSIDC Industrial Estate, Khanapur, Belgaum District-591302 (hereinafter referred to as 'The applicant'), having GSTIN 29AAHCK5660N1ZU 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 the Central Goods and Services Tax Act, 2017 as well as the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The Applicant is engaged in the manufacture and supply of 'amusement park ride karts' commonly known as ‘Go-Karts'. 3. The applicant has sought advance ruling in respect of the following questions: i. Whether the 'amusement park ride k....

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