2023 (1) TMI 1165

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....ivas, Advocate ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Meat Mart Unit of the New Bangalore Ham Shop, Shop No.9, No.528, Sarjapur Main Road, Bellandur Gate, Amblipura Village, Bengaluru Urban-560103 (hereinafter referred to as The applicant), having GSTIN 29AASFM7858C1ZM have filed an application for Advance Ruling under Section 97 of....

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....nature of business as mentioned above for the following services received from our service providers.- a) GST paid for our shop on commercial rent to landlord. b) GST paid on commission to Dunzo and Swiggy for ecommerce online service. c) GST paid on service charges charged by paytm. d) GST paid on service charges charged by Banks. ii. What percentage o....

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....of exempted goods traded is around 90% and the balance 10% traded is taxable goods. PERSONAL HEARING / PROCEEDINGS HELD ON 10.11.2022 5. Shri B.K. Srinivas, Advocate and Duly Authorised Representative appeared for personal hearing proceedings held on 10.11.2022 and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 6. At the outset we would like to make it clear ....

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....s like chicken, Mutton, fish, pork and all types of packed cold cut, spices and masala powder. The Applicant is apparently into trading of both taxable and exempted goods. In view of this the applicant has sought advance ruling in respect of questions mentioned in Para 3 mentioned supra. 9. Now we proceed to consider and examine the questions one by one. In both the questions 1 and 2 mentioned ....