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2022 (7) TMI 409 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAClassification of services - rate of tax - service of printing and supply of textbooks received by government entity (the Applicant) from private printers where content belongs to the Applicant and physical inputs belong to the printer - applicability of N/N. 12/2017-Central Tax (Rate), as amended - taability of printing and supply of textbooks - applicability of amendment of Sl.No.27 of Notification No. 11/2017 vide Notification No.06/2021 or N/N. 12/2017 Central Tax (Rate) - levy of GST on rental income from property leased by the Appellant to Karnataka Food & Civil Supplies Corporation Limited (Government of Karnataka Undertaking) - rent received in January 2022 for past periods (2005-2021) - levy of GST on sales of scrap by the Applicant - Applicant's GST registration should be retained or surrendered - HELD THAT:- The Applicant, who has filed the application, is not the supplier of services related to printing of text books. Thus the Authority refrains itself from giving any ruling in respect of the same. Whether GST is applicable on sales of scrap? - HELD THAT:- The Applicant has not specified the exact nature/type of scrap. In the absence of the same, the question cannot be answered. Whether he should retain his registration or it should be surrendered? - HELD THAT:- This question on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017. Hence, the same cannot be answered.
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