2022 (1) TMI 247

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....& UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Chikkaveeranna Sweet Stall, (hereinafter referred to as the 'Applicant') Chikkananjvadappa Building, Ground Floor, Melur Road, Vijayapura Town, Devanhalli Taluk, Bengaluru (R)-562135 having GSTIN GSTIN 29APWPS8630K1ZR have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section....

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....aurant or hotel or not a part thereof and not giving for human consumption at the place of shop. 4. Admissibility of the application: The question is about "determination of the liability to pay tax on any goods or services or both" and hence is admissible under Section 97(2)(e) of the CGST Act 2017. 5. BRIEF FACTS OF THE CASE: The applicant furnishes some facts relevant to the issue: 5.1....

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....f CGST Act, 2017 and the 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 made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions ma....

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....turnover in State in case of a manufacturer, (ii).................................... 11. Since the applicant is into manufacture of sweets, he can opt to pay GST at one per cent. of the turnover subjected to the condition mentioned in the Notification No. 8/2017 (Central Tax) dated: 27.06.2017 and further amended notifications. 12. In view of the foregoing, we pass the following ....