The Tax Publishers 2019 TaxPub(GST) 1094 (AAR-Karn) : (2020) 091 ITPJ (G) 0390

IN THE AUTHORITY FOR ADVANCE RULING, KARNATAKA BENCH

HARISH DHARNIA & RAVI PRASAD M.P. MEMBER

Elior India Catering LLP, In re

KAR ADRG 34/2019

12 September, 2019

Represented by: B. Harish Advocate

ORDER

Under section 98(4) of the Central Goods & Services Tax Act, 2017 and under section 98(4) of the Karnataka Goods & Services Tax Act, 2017

M/s. Elior India Catering LLP (hereinafter referred as 'Applicant' or 'Elior) is a Limited Liability Partnership firm registered under GSTN with its registered address at #001, 3B, RMZ Ecospace, Marthahalli Outer Ring Road, Belandur, Bangalore 5601032, Karnataka, India. Elior Group is mainly engaged in the business of providing catering services to Corporates, Educational Institutions and range of customers located in the States of Karnataka, Maharashtra and Tamil Nadu. Accordingly, Elior has obtained the registration in respective States in accordance with the provisions of Goods and Services Tax.

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