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SKF BOILERS AND DRIERS (P) LTD
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. M.P. RAVI PRASAD
MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
Surendran Thumboochetty
Res. Counsel
Na

Petitioner / Applicant

SKF BOILERS AND DRIERS (P) LTD

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Apr 6, 2021
Order No.

KAR ADRG 21/2021

Citation

2021(4) TAXREPLY 4060

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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. M/s SKF Boilers and Driers (P) Ltd., #129, Bannadka, Belvai-574213, Moodabidri, Dakshina Kannada District having GSTIN number-29AAHCS9043D1Z6, have 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 ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a registered person under the provisions of the Central Goods and Services Tax Act, 2017 as well as the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act” and the “KGST Act/ SGST Act” respectively) engaged in the manufacture and sale of drier and parboiling plant for the rice milling industry. 3. The applicant has sought advance....

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