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2022 (1) TMI 301 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAMaintainability of Advance Ruling application - Levy of GST - interest free Security Deposit - in case service is Exempt from GST, how would be accountable under GST? - HELD THAT:- The issue raised in the instant application and the audit objection raised in the audit report are one and the same i.e., applicability of GST on security deposit. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled.
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