2022 (8) TMI 808

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....T, 2017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017 M/s. Unnathi HR Solutions, No.975, 2nd Cross, 1st Block, 3rd Stage, Near Shankar Mutt, Basaveshwaranagara, Bengaluru-560079 (hereinafter referred to as 'The applicant'), having GSTIN 29AEBPL438H1ZC 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 A....

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.... of Industries and Commerce approved by AICTE & DTE), GOK, under such contractual agreement would be entitled for exemption as envisaged under Sl.No.72 of the Notification No.12/ 2017-CT(R) dated 28-06-2017 for CGST? 4. The applicant states that they are providing manpower service to M/s. Karnataka Institute of Leather Technology which is conducting 3 years Diploma Course in Leather and Fashion....

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....ive appeared for personal hearing proceedings held on 07-07-2022 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 provisions in like matter and differ from each other only on a few specific provisions. Therefore, unles....

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.... in the application is already pending or decided in any proceedings in the case of applicant under any provisions of this Act". Thus the conditions to be considered before admission of application, on the basis of above proviso are as under: i. Whether the question raised is pending or decided in any proceedings. ii. Whether the question raised is pending or decided in the ca....