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SARANGAPANI JAYAKUMAR
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. RAVI PRASAD
MASHHOOD UR REHMAN FAROOQUI

Pet. Counsel

Res. Counsel

Petitioner / Applicant	SARANGAPANI JAYAKUMAR
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Karnataka
Date	Feb 26, 2021
Order No.	KAR ADRG 09/2021
Citation	2021(2) TAXREPLY 3929
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Section 97

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Rule 104

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ORDER
ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 Sri. Sarangapani Jayakumar (called as the ‘Applicant’ hereinafter), Hair Merchant, Flat No.2-42, Near Harikemandi, Dharmasthala, Dakshina Kannada-574216, Karnataka, having GSTIN number 29AABPJ8377P1ZG, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & 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 business of selling Human Hair, which is offered by the devotees at various temples as ‘Harake Mudi’, on winning the bid carried out by such temples every year. The applicant submits that he has to pay the rent of Harake Mande as the consideration for the human hair, on monthly basis. The applicant also submits that he classifies the said human hair under heading 5010 and sup....