2021 (7) TMI 547

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.... Sri. R.K. Karthik, Proprietor ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 & UNDER SECTION 98 (2) OF THE KGST ACT, 2017 1. Sri Ramohalli Krishnrao Karthik of Magal Agencies, 33, Ground, BalajiKrupa, 4^th Cross, Krishnarajavanam, Mysuru, 570008, having GSTIN 29AFJPK2970B1ZH, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of CGST Rules 2....

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....d by the Company. The Company has entered into joint development agreement with EMLAK Ventures Private Limited. Later a part of land was converted into sites calling MSPP-EMLAK Layout and the said sites were sold to various prospective purchaser. 3.4 The applicant states that as per the sale deed, the Company has carried out the value addition by land and infrastructure and layout developed and....

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....l hearing proceedings held on 30-06-2021 and reiterated the facts mentioned in the application. FINDINGS & DISCUSSION 4. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and KGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly m....

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....s or both being undertaken or proposed to be undertaken by the applicant; 7. It could be easily inferred from above 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 be undertaken. 8. In the instant case, the applicant has sought advance rulin....