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PREMIER TISSUES INDIA LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. M.P. RAVI PRASAD
MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
Chethan Kumar
Res. Counsel
---

Petitioner / Applicant

PREMIER TISSUES INDIA LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Jul 30, 2021
Order No.

KAR ADRG 41/2021

Citation

2021(7) TAXREPLY 4542
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Premier Tissues India Limited, No.41, 1st Floor, Leelavathi Mansion, 6th Cross, Margosa Main Road, Malleswaram, Bengaluru-560 003, having GSTIN number 29AABCP6390A1ZH,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 ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is engaged in the manufacture of tissue paper in various categories like facial tissues, kitchen towel, toilet roll & napkins. The applicant has sought advance ruling in respect of the following question: Whether the supply of tissue papers by the applicant is covered under Serial No. 112 of Schedule II of the Rate Notification No. 01/2017 Central Tax (R) and therefore, is leviable to GST at the rate of 1....

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