KAR/AAAR-12/2019-20 of International Flower Auction Bangalore Ltd.
GST AAARKAR/AAAR-12/2019-20
Case brief
from the order text
What is this about?
International Flower Auction Bangalore Ltd.…
Case summary
From the record, as published by the registry
Recorded against
The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 87/2019 dated 26-09-2019 i.e. Contention of the department appeal is allowed where in the question on which the advance ruling was sought for is answered as follows:The commission earned from auctioning of flowers is not eligible for exemption under entry no. 54(g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017.