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TMI Blog2020 (12) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 M/s. Bengaluru Co-operative Milk Union Ltd., Ground Floor, No.8, Bengaluru Diary Premises, Dr. M H Mari Gowda Road, Bengaluru -560 029 (hereinafter referred to as "the applicant") and having a GSTIN 29AAAAB0974H1ZS, have filed an application for Advance Ruling under Section 97 of the CGST Act,2017 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 2202 99 30 or under any other Chapter? 3. Admissibility 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 85 supply the impugned "flavoured milk" with brand name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Applicant in their application for advance ruling as well as the submissions made by Sri. Lokesh Reddy, C.A. & authorised representative 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. 6.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in any proceedings, in the case of applicant, under any provisions of the CGST / KGST Act 2017. b. The applicant and M/s KMF (`Nandini' brand owner) are two different legal entities having separate registrations under Co-operative Societies Act as well as under GST Acts. c. Primary Co-operative Societies are the share holders of the applicant, but not the KMF, the owner of 'Nandin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s very clear that the applicant being the share holder in M/s KMF becomes part of M/s KMF as they also supply the product 'flavoured milk' under the 'Nandini' brand and hence is bound to oblige the conclusion of the proceedings in this regard. Hence the pendency of the proceedings automatically applies to the applicant also. Therefore the instant application is liable for rejection, under first pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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