2021 (3) TMI 142

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....DER SECTION 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 Sri. Sarangapani Jayakumar (called as the 'Applicant' hereinafter), Hair Merchant, Flat No.2-42, Near Harikemandi, Dharmasthala, Dakshina Kannada-574216, Karnataka, having GSTIN number 29AABPJ8377P1ZG, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104....

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....t reimbursement of the cost of blade, soap etc., as the said amount is the only cost towards the said tonsure. In view of the above, the applicant has sought advance ruling in respect of the following questions: 1. Whether the above said Rs. 10 which is collected as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devotees in a public place of worship is subj....