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NAGARAJU JAYANNA, PARTNER OF M/S J.B. EXHIBITORS,
(Karnataka High Court)

Hon'ble Judges:

M.P. RAVI PRASAD
KIRAN REDDY
Pet. Counsel
V R Balasubramani
Res. Counsel
---

Petitioner / Applicant

NAGARAJU JAYANNA, PARTNER OF M/S J.B. EXHIBITORS,
Respondent NA
Court Karnataka High Court
Date Sep 15, 2023
Order No.

KAR ADRG 30/2023

Citation

2023(9) TAXREPLY 7963
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 Sri Nagaraju Jayanna, Partner of M/s J B Exhibitors, (herein after referred to as 'Applicant'), 2nd Floor, No. 1/1, Zinka Plaza, 6th Cross, Gandhinagar, Bengaluru - 560009., having GSTIN 29AAMFJ0530C1ZO, 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, KGST Act. 2. The applicant is an exhibitor of films and intends to venture into the business of distribution of films for exhibition in theatres. Therefore, the applicant sought advance ruling in respect of the following question:- a. Determination of correct Classification of Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc., und....

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