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TMI Blog2021 (4) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 CGST (rate) - HELD THAT:- Section 95 (c) of the CGST Act 2017 defines Applicant as any person registered or desirous of obtaining registration under the said Act - It could be easily inferred that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant i.e. HDMC was Constituted during 1962, by conducting a unique experiment in urban development on Hubli-Dharwad Municipal Corporations by c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-12-2020 4. Sri. Sivakrishna Challa, CA and Authorized Representative of HDMC appeared for personal hearing proceedings held on 15-10-2020 and reiterated the facts mentioned in the application. FINDINGS DISCUSSION 5. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant ; Further Section 95 (c) of the CGST Act 2017 defines Applicant as any person registered or desirous of obtaining registration under the said Act. 8. It could be easily inferred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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