2022 (3) TMI 907

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....GST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Public Limited company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The Applicant is engaged in the administration of irrigation projects coming under Cauvery river basin. They are also engaged in maintaining Brindavan Garden at KRS Dam. 3. The applicant has sought advance ruling in respect of the following questions: a. Is Brindavan Garden Park entrance fee exempt v....

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....spect of hotel and lodge building which is leased to M/s Jungle Lodges and Resorts and has not paid GST on the same. 6. The applicant has filed the instant application seeking advance ruling on the same issues on which the assessment order U/s 63 and notice U/s 67 of KGST and CGST Act, 2017 has been issued as mentioned supra. PERSONAL HEARING/ PROCEEDINGS HELD ON 06.01.2022 7. Sri S. Nataraju, CA, Authorised Representative of the applicant appeared for personal hearing proceedings held on 06.01.2022 and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provi....