2019 (5) TMI 962

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....S TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s. Hotel Leela Venture Limited, # 23, Old Airport Road, Kodihalli, Bengaluru, Karnataka-560008, (herein after referred to as 'Applicant') having GSTIN number 29AAACH3167J1ZE, have filed an application, on 06-05-2019, for advance ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read ....

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....e "Supply" in terms of Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service? ii) Whether the said transaction can be construed as 'Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Notification No .12/2017-Central Tax(Rate) dated 28-06-2017 or....