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M/S BOWRING INSTITUTE,
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. M.P. RAVI PRASAD
SRI. MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
K.b.s. Manian
Res. Counsel
---

Petitioner / Applicant

M/S BOWRING INSTITUTE,
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Apr 22, 2021
Order No.

KAR ADRG 27/2021

Citation

2021(4) TAXREPLY 4125
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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. Bow-ring Institute (herein after referred to as ‘the applicant'), No. 19, St. Mark's Road, Bengaluru- 560001 having GSTIN 29AAVFG2223Q1ZN, have 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 KGST Act, 2017 read with the 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 a club is and a non-profit organization established by the British in the year 1868 as a literary and scientific society. It is a members-club as opposed to a proprietary club. The members contribute by way of subscription fees and infrastructure development fund which is used for the purposes of provision of services and goods and a reading room, library, chambers for accommodating family and guests, a bar and sports facilities. ....

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