Karnataka Appellate Authority for Advance Ruling 19 March 2020, KAR/AAAR-18/2019-20 (The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 99/2019 dated27-09-2019 i.e. Contention of the appellant is dismissed on)

KARNATAKA APPELLATE AUTHORITY FOR ADVANCE RULING TH FLOOR, VANIJYA 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 Bangalore Dated:25-04-2018 BEFORE THE BENCH OF SHRI. D.PNAGENDRA KUMAR, MEMBER MEMBER ORDER NO.