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M/S. AMBARA
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

RAVI PRASAD M.P
MASHHOODUR UR REHMAN FAROOQUI
Pet. Counsel
Sanjay M Dhariwal
Res. Counsel
Na

Petitioner / Applicant

M/S. AMBARA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Oct 8, 2020
Order No.

KAR ADRG 51/2020

Citation

2020(10) TAXREPLY 3464
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 1. M/s Ambara, No.50/1, Mountain Road, 1st Block, Jayanagar, Bengaluru 560011, (hereinafter referred to “the applicant”)and having a GSTIN 29ABCFA3084B1ZS, has filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and KGST Act. 2. The applicant is a partnership firm registered under the provisions of the Goods and Services Act, 2017. The applicant states that they are engaged in the business of providing health care services and also run a Hospital in the name of CURA Hospital. The applicant provides the services relating to Health Care Services which are in the nature of diagnostic and treatment services. 3. In view of the above, the applicant has sought adva....

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