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TMI Blog2020 (12) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 M/s. Dempo Diary Industries Limited, # 1, River Road, Asangi, Bagalkot, Karnataka - 587 317 (hereinafter referred to as "the applicant") and having a GSTIN 29AAACD8018J1ZI, have filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmissibility of the application : The applicant filed the instant application, in relation to the classification of the product "flavoured milk" and sought advance ruling in respect of the question on the issue covered under Section 97(2)(a) of the CGST Act 2017. 4. The applicant manufacture 86 supply the impugned "flavoured milk" under the brand name "Nandini", to the owner of the said brand M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 6.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co-operative Societies Act as well as under GST Acts. c. The applicant does not have its own brand but manufactures & supplies the product 'flavoured milk' under 'Nandini' brand to the brand owner M/s KMF. The applicant pays royalty for using the brand name to M/s KMF, owner of the said brand. The applicant also supply the said product in open market. d. M/s KMF owns 90% shares in the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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