TaxTMI 
TaxTMI 
2026 (9) TMI 1816
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.... under Section 97 of the Central Goods and Services Tax Act, 2017 read with Rule 104 of the Central Goods and Services Tax Rules, 2017 and the corresponding provisions of the Karnataka Goods and Services Tax Act, 2017, in FORM GST ARA-01. 2.1 The Applicant is constituted under the Karnataka Agricultural Produce Marketing (Regulation and Development) Act, 1966 and functions in accordance with the provisions of the said Act and the Karnataka Agricultural Produce Marketing (Regulation and Development) Rules, 1968. The Applicant has submitted that, in terms of Section 100 of the Act, the Karnataka State Agricultural Marketing Board (KSAMB) has been established to coordinate, supervise and promote the regulated marketing of agricultural produ....
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....taka State Agricultural Marketing Board (KSAMB) has been designated as the Nodal Agency for the formulation, coordination and implementation of welfare schemes introduced by the Government of Karnataka in association with the Agricultural Produce Market Committees (APMCs). In this capacity, the Applicant acts as the central coordinating authority for the implementation of various welfare schemes intended for market functionaries, including farmers, hamalas (market labourers), weighmen, loaders, unloaders and other stakeholders engaged in the functioning of Agricultural Produce Market Committees. 2.5 The Applicant submits that the aforesaid institutional framework is intended to ensure the effective implementation of welfare and developme....
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....sources. In the event of any shortfall in the Corpus Fund, the requisite amount is proposed to be met out of the market fee collected from the Agricultural Produce Market Committees (APMCs), and the eligible claim amount is thereafter disbursed to the beneficiary in accordance with the provisions of the scheme and the relevant Government Order. 3. In view of the above, the applicant has sought advance ruling in respect of the following questions :- a) Does the maintenance and operations of corpus funds for Sharamiks by KSAMB as a nodal agency on behalf of the Government of Karnataka amount to a "service" under the Goods and Service Tax Act, 2017? b) Do the contributions collected from Agricultural Produce Market Committ....
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....ate Tracking ID Tracking ID status Communication on Email id & date 1 KAR/AAR/OTH/2025-06 06-03-2026 - - [email protected] 2 KAR/AAR/OTH/2025-06 25-05-2026 EK508427535IN Delivered on 27-05-2026 [email protected] 26-05-2026 3 KAR/AAR/OTH/2025-06 08-06-2026 EK860781685IN Delivered on 15-06-2026 [email protected] 09-06-2026 4 KAR/AAR/OTH/2025-06 17-06-2026 EK860785577IN Delivered on 20-06-2026 [email protected] 17-06-2026 6.3 Apart from the communications issued through Registered Speed Post and e-mail, this office made repeated attempts to contact the Applicant telephonically on the contact number furnished in Form GST ARA-01. However, no r....
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....ters, as referred to in paragraph 6.1 supra. However, the Applicant neither appeared before this Authority on the scheduled dates nor complied with the requirement of remitting the prescribed balance application fee, despite the opportunities so provided. 10. The requirement of payment of the prescribed fee under Section 97(1) of the CGST/KGST Act, 2017 is mandatory for entertaining an application for Advance Ruling. In the present case, despite being afforded sufficient opportunities, the Applicant has failed to remit the prescribed application fee in full. Accordingly, the application is liable to be rejected as not maintainable for non-compliance with the mandatory statutory requirement. Further, it is also observed that the Applic....