In Re Sri. B.R. Sridhar (GST AAR Karnataka)

THE AUTHORITY FOR ADVANCE RULING 
IN KARNATAKA 
GOODS AND SERVICES TAX 
VANIJYA THERIGE KARYALAYA, KALIDASA ROAD 
GANDHINAGAR, BENGALURU - 560009 
Advance Ruling No. KAR ADRG 55 / 2020 
Date : 7-11-2020 

Present: 

1. Dr. Ravi Prasad M.P. Additional Commissioner of Commercial Taxes . . . . Member (State Tax) 

2. Sri. Mashhood Ur Rehman Farooqui, Joint Commissioner of Central Tax, . . . . Member (Central Tax) 

1 Name and address of the applicant Sri. : B.R. Sridhar, No.2328, 1st Floor, 20th Cross, Banashankari 2nd Stage, K.R.Road, Bangalore-560070 

2. GSTIN or User ID : Un-registered 

3' Date of filing of Form GST ARA-01 : 12.03.2020

4. Represented by : Smt. VANI H, Advocate 86 Authorised representative 

5 Jurisdictional Authority - Centre - : N A-

6. Jurisdictional Authority - State - : N A-

7. Whether the payment of fees discharged and if yes, the amount and CIN : Yes, discharged fee of Rs.5,000/- under CGST Act and Rs 5,000/- under KGST Act vide CIN HDFC20032900019378 dated 03.03.2020 

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 

Sri B.R. Sridhar (called as the 'Applicant' hereinafter), No.2328, 1st Floor, 20th Cross, Banashankari 2nd Stage, K.R.Road, Bangalore-560070, an un-registered person have filed an application for Advance Ruling under Section 97 of CGST Act,2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 

2. The Applicant, being the owner of an immovable property bearing Sy. No.4, suring 1 acre 2 guntas, situated at Bikasipura Village, Uttarahalli Hobli, ore has entered into a Joint Development Agreement dated 19.05.2016

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