2019 (10) TMI 799

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 28-06.2017. - KAR ADRG 112/2019 - - - Dated:- 30-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by Sri K.V. Balasubramanyam, Chartered Accountant ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER SECTION 98(4) OF THE KGST ACT, 2017 1. The Karnataka Food and Civil Supplies Corporation, (called as the Applicant hereinafter), having GSTIN number 29AAACK8523F1ZI, have filed an application for Advance Ruling under Section 97 of the CGST / KGST Act, 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Government Company and is registered under the Goods and Services Act, 2017. The applic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pt under entry no. 54 of the said notification, PERSONAL HEARING PROCEEDINGS HELD ON 12.07.2019. 4. Sri. Purushotham, DGM (Finance) of the applicant appeared for personal hearing proceedings held on 12.07.2019 reiterated the facts narrated in their application. 5. FINDINGS DISCUSSION: 5.1 We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Sri. Purushotham, DGM (Finance) of the applicant during the personal hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 5.2 At the outset, we would like to state that the provisions of bot .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tted subject to overall discipline and control of the Warehouse manager CWC, Belgaum. f) The CWC, based on the request of the applicant, would consider providing separate water, telephone and Electricity connection wherever feasible. Cost of installation shall be borne by the applicant and the payment for all utilities will be made by the applicant with intimation and necessary proof to CWC. g) Separate sub-meter is to be installed by the applicant at their own cost and the electricity charges to be paid on actual basis. h) The applicant is entitled to remove its goods, fittings, fixtures etc. at their own cost and hand over the godown to CWC after restoring it in the same condition in which it existed at .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X