The Tax Publishers 2019 TaxPub(GST) 1107 (AAR-Karn)

IN THE AUTHORITY FOR ADVANCE RULING, KARNATAKA BENCH

HARISH DHARNIA & RAVI PRASAD M.P. MEMBER

Manipal Technologies Ltd., In re

KAR-ADRG-35/2019

16 September, 2019

Represented by: Chandrashekara Gaunekar, Authorised Signatory

ORDER

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

M/s. Manipal Technologies Limited (hereinafter referred to as 'Applicant'), bearing GSTIN number 29AABCM9516H1Z8 filed an application for Advance Ruling under section 97 of the CGST Act, 2017 & KGST Act 2017 read with rule 104 of CGST Rules, 2017 & KGST Rules 2017, in form GST ARA-01 by discharging the fee of Rs. 5,000 each under the CGST Act, 2017 and the KGST Act, 2017.

2. The applicant, having its registered office at 3rd Floor, 16 330, Udayavani Building, Tile Factory Road, Press Corner, Manipal, Udupi, is part of The Manipal Group which is involved in providing services in the fields of Media, Printing, Publishing, Financial services and Information Technology. They are engaged in the business of supplying the services of printing books, magazines, calendars, diaries, bank passbooks, bank account opening forms and various other stationery items required for banking industry, educational institutions and various other customers.

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