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PUTTAHALAGAIAH G.H.
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. M.P. RAVI PRASAD
MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
Sri Vishwanathbhat
Res. Counsel
Na

Petitioner / Applicant

PUTTAHALAGAIAH G.H.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Apr 6, 2021
Order No.

KAR ADRG 19/2021

Citation

2021(4) TAXREPLY 4071
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ORDER

ORDER UNDER SECTION 98(4) OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. Sri Puttahalagaiah G.H., No.461/A, 10th Cross, 2nd Phase, Girinagar, Bangalore-560085 is an Unregistered person having User-ID292000000520AR9 filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules 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 ₹ 5000/- each under the CGST Act and the KGST Act. 2. The applicant has applied for advance ruling as unregistered dealer under the provisions of the GST Act, 2017. The applicant is letting out his building to the Department of Backward Classes Welfare, Government of Karnataka to run post-metric Girl's Hostel. 3. The applicant has sought advance ruling in respect of the following question:- i. Whether Rent received from Backward Classes Welfare Department....

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