2022 (1) TMI 301

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....017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017 M/s. New Rajamandri Electronics, (hereinafter referred to as the 'Applicant') No.1008, Near Municipal Office, DVG Road Bagepally Town, Bagepalli Taluk, Chikkaballapur-561207 having GSTIN 29AXCPK2881Q1ZQ 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 K....

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.... interest free Security Deposit? b. Whether above service is taxable under GST? c. In case above service is Exempt from GST, how would be accountable under GST? 4. An Audit Report dated 14.09.2021 u/s.65 (6) of the KGST 86 CGST Act, 2017 is given by the Deputy Commissioner of Commercial Taxes (Audit)-5.1, DGSTO-5. The audit objection raised in the audit report pertains to the ....

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....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 made by the applicant in their application for advance ruling. We have also considered the ....

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....ion raised is pending or decided in any proceedings. ii. Whether the question raised is pending or decided in the case of applicant. iii. Whether the question raised is pending or decided under any provisions of this Act. 10. We examine the records and observe that the instant application has been filed online on 24.09.2021 and the question raised therein is about the applicab....