Liability to pay tax on service under Clause 5(b) of Schedule (II) and Schedule (III) of CGST Act 2017

Last updated: 15 July 2021

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Quick Summary

This advance ruling clarifies the tax liability for services under the CGST Act 2017, specifically concerning Clauses 5(b) of Schedule II and Schedule III. The ruling was sought by Magal Agencies to understand their obligations regarding service tax. The Authority for Advance Rulings in Karnataka provided the order to offer definitive guidance on this matter.

Court :
AAR Karnataka

Brief :
Sri Ramohalli Krishnrao Karthik of Magal Agencies, 33, Ground, BalajiKrupa, 4thCross, Krishnarajavanam, Mysuru, 570008, having GSTIN 29AFJPK2970B1ZH, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.

Citation :
Advance Ruling No. KAR ADRG 34/ 2021

THE AUTHORITY FOR ADVANCE RULINGS
IN KARNATAKA
GOODS AND SERVICES TAX
VANIJYA THERIGE KARYALAYA, KALIDASA ROAD
GANDHINAGAR, BENGALURU - 560 009

Advance Ruling No. KAR ADRG 34/ 2021
Date: 09-07-2021

Present:

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

2. Sri. Mashhood Ur RehmanFarooqui,
Joint Commissioner of Customs &, Indirect Taxes, Member Central

ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017

1. Sri Ramohalli Krishnrao Karthik of Magal Agencies, 33, Ground, BalajiKrupa, 4thCross, Krishnarajavanam, Mysuru, 570008, having GSTIN 29AFJPK2970B1ZH, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.

To know more in details find the attachment file

FAQ :

The purpose of this Advance Ruling is to clarify the tax liability on services under Clause 5(b) of Schedule II and Schedule III of the CGST Act, 2017.

Sri Ramohalli Krishnrao Karthik of Magal Agencies filed the application for Advance Ruling.

The relevant sections are Section 98(2) of the CGST Act, 2017 and Section 98(2) of the KGST Act, 2017, along with Section 97 of both Acts and Rule 104 of the CGST Rules 2017.

A fee of Rs. 5,000/- was paid under the CGST Act and Rs. 5,000/- under the KGST Act.

Attached File : 2539488_3939_sriramohallikrishnaraokarthikmsmagalagencies13721.pdf

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