2020 (4) TMI 873

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....s Executive and DAR ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s. Ideal Industrial Synergy Solutions Private Limited (hereinafter called the 'Applicant'), having GSTIN number 29AAEC11202K1ZR, has filed an application for Advance Ruling under Section 97 of the CGS....

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....logues, danglers, profiles. He is also involved in the manufacturing, designing, printing of all types of labels, hang-tags and pocket flashers, textile accessories like leather patches, Jeans button, Riyet, Eyelet, Snap fasteners, Buckle, Sew on Buttons, metal, snap buttons, plastic hangers, seal tages, key-chains, patches and  puppets. b. The applicant states that he is involved in the p....

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....INDINGS & DISCUSSION: 4.1 The submissions of the applicant is verified and found that the supply is made by the applicant to the Madarasas for a consideration and the contract is for the supply of books for consideration. This being in the course of business would amount to a supply of books as per sub-section (1) of section 7 of the Central Goods and Services Tax Act, 2017. There is no direct l....