Karnataka Appellate Authority for Advance Ruling 3 December 2019, KAR/AAAR/Appeal-04/2019-20 (The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 18/2019 dated 07-08-2019 i.e. Contention of the appeallant is dismissed)

KARNATAKA APPELLATE AUTHORITY FOR ADVANCE RULING 6 FLOOR VANIJIYA THERIGE KARYALAYA KALIDASA ROAD, GANDHINAGAR, BANGALORE 560009 (Constituted under Section 99 of the Karnataka Goods and Services Tax Act, 2017 vide Government of Karnataka Order No FD 47 CSL 2017, Bengaluru; dated 25-04-2018) BEFORE THE BENCHOF Shri. D.P.NAGENDRA KUMAR, Member Shri. M.S.