2020 (1) TMI 792

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....N 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 1. M/s. Barbeque Nation Hospitality Ltd., (called as the 'Applicant' hereinafter), Prestige Zeenath, 3rd 8/1, Residency Road, Richmond Town, Bengaluru - 560025, Karnataka, having GSTIN number 29AAKCS3053N1ZS, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CG....

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.... invoice for electricity charges, energy tax and demand charges, referring together as "Electricity Charges", charging GST @ 18%. The applicant raises the objection for charging GST on the said charges and questions the lessors about the legal authority/ source of law. In view of the above the applicant filed the instant application for advance ruling. 4. Section 95(a) of the CGST Act 2017, whil....