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THE NURSERY MEN CO-OPERATIVE SOCIETY
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
Vishwanath Bhat
Res. Counsel
Na

Petitioner / Applicant

THE NURSERY MEN CO-OPERATIVE SOCIETY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Aug 6, 2018
Order No.

KAR ADRG 18/2018

Citation

2018(8) TAXREPLY 195
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ORDER

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017   1. M/s The Nurserymen Co-operative Society Ltd, (called as the „Applicant‟ hereinafter), Lalbagh, Bengaluru 560 004, having GSTIN number 29AABAT4416F1ZK, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. At the time of filing of application, they had not discharged the fee and subsequently on 14.12.2017, they have discharged the fee of ₹ 2,500-00 each under the CGST Act and the KGST Act. Later on 22.01.2018, they have made the payment of a fee of ₹ 2,500-00 each under the CGST Act and the KGST Act. They also enclosed copy of challans.   2. The Applicant is a society, which is a wing of Horticulture Department of Government of Karnataka and ....

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