2022 (1) TMI 248

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....ST ACT, 2017 M/s. Madhus Tyre Care, (hereinafter referred to as the 'Applicant') No.05/ 106nc, Madhus Tyre Care, New Sayyaji Rao Road, Bamboo Bazaar, Mysore-570021 having GSTIN 29ACJPP2161L1Z6 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in for....

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....ns: i. Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act? ii. Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules? iii. Whether the total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules? PERSONAL HEARING/ ....

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.... considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the applicant and also their submissions made by their learned representative during the time of hearing. 7. Section 97(2) of CGST Act 2017 specifies the questions on which advance ruling to be sought and the same is reproduced below: Section 97. Application....