2020 (12) TMI 901

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..... OF THE KGST ACT, 2017 1. M/s Alfa Granites (called as the 'Applicant' hereinafter), # 145, 2nd Floor, Kodihalli, Old Airport Road, HAL 2nd Stage P.O., Next to Victor Mansion Building, Bengaluru - 560 008, Karnataka, having GSTIN number 29AAVFA7448M1ZG, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KG .....

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..... 8% on DMG Royalty & DMF under reverse charge mechanism, in terms of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017. Further GST @ 18% is being discharged by the applicant on forward charge mechanism. In view of the above, applicant seeks advance ruling, with regard to determination of liability to pay tax, in respect of the following question: Whether the applicant has to discharge .....

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..... requested this authority to permit them to withdraw their application for advance ruling, quoting the reason that certain clauses of the MOU have been mended due to the ill effect of COVID-19 and consequential slow down of the business. 6. In view of the above, we pass the following RULING The application filed by the Applicant for advance ruling is disposed off as withdrawn.
Case laws, De .....

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