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

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Last updated: 15 July 2021
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 

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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