TMI Blog2022 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Rules? - HELD THAT:- Since the questions on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017, the questions cannot be answered. - KAR ADRG 80/2021 - - - Dated:- 31-12-2021 - DR. M.P. RAVI PRASAD AND SRI. T. KIRAN REDDY, MEMBER Represented by : Sri M. Perumal, Chartered Accountant ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer in tyres and tubes and is also involved in providing car alignment and wheel balancing services. 3. The applicant states that in order to ensure the customers are aware of value of each product tax invoices are raised inclusive of GST and the breakup of taxable value and GST is given in a separate column below the invoice. Hence the applicant filed the instant application seeking advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 6. We have considered the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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