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THE KARNATAKA STATE CO-OPERATIVE MARKETING FEDERATION LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M.P.RAVI PRASAD
MASHHOODUR REHMAN FAROOQUI
Pet. Counsel
Mukulharinath Sringeri
Res. Counsel
Na

Petitioner / Applicant

THE KARNATAKA STATE CO-OPERATIVE MARKETING FEDERATION LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Oct 12, 2020
Order No.

KAR ADRG 53/2020

Citation

2020(10) TAXREPLY 3466

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ORDER

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s The Karnataka State Co-Operative Marketing Federation Limited (herein after referred as applicant), No.8, Cunningham Road, Bengaluru-560052having GSTIN number29AAAAT3829KlZ3, filed an application for Advance Ruling under section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules 2017, 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. FACTS OF THE CASE: 2. The applicant has submitted that the Government of India announces Minimum Support Price for oil seeds and pulses under its Price Support Scheme (PSS). The Department of Agriculture, Co-operation and Family Welfare has appointed National Agricultural Co-operative Marketing Federation Limited(NAFED) as one of the nodal....

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