THE AUTHORITY ON ADVANCE RULINGS

IN KARNATAKA

GOODS AND SERVICE TAX

VANIJYA THERIGE KARYALAYA, KALIDASA ROAD

GANDHINAGAR, BENGALURU - 560 009

Present:

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL

GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4)

OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017

M/s Zenith Controls & Systems Private Limited, having registered office at Zenith House, # 4, Industrial Layout, Koramangala, Bengaluru - 560 095, Karnataka and also having correspondence address at # 18, 4 th Cross, 5th Block, Industrial Layout, Koramangala, Bengaluru - 560 095 (herein after referred to as Applicant) having GSTIN number 29AACZ0446Q1ZQ, have filed an application, on 05.04.2018, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They also enclosed copies of challans for Rs.5,000/- towards SGST bearing CIN number SBIN18032900324546 dated 31.03.2018 & for Rs.5,000/- towards CGST bearing CIN number SBIN18042900013699 dated 04-04-2018.

2. The Applicant is a manufacturer & service provider of Attendance Recording System, Access Control System to various parties all over India and are selling their entire business to M/s Zenith Software Limited, Bengaluru, as a going concern.

3. In view of the above, the Applicant has sought for Advance Ruling on the applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018, even prior to personal hearing.

5. In view of the foregoing, we pass the following

RULING

The application filed by the Applicant for advance ruling is dismissed as withdrawn.