2018 (7) TMI 1491 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 2 GSTL (AAR) 107 (AAR) – Levy of GST – Collecting agent for insurance companies – Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services?
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Held that:- The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 19.02.2018 – The application filed by the Applicant for advance ruling is dismissed as withdrawn. – Advance Ruling No. KAR ADRG 08/2018 Dated:- 23-4-2018 – Mr. Harish Dharnia,
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y also enclosed copies of challan for ₹ 5,000/- bearing CIN No. SBIN17112900289857 for ₹ 5,000/- towards SGST dated 23.11.2017. 2. The Applicant is engaged in provision of educational and health care services to general public. The Applicant in association with various Trusts and NGSs has introduced comprehensive healthcare programmes, for the betterment of the society at large and living in coastal Karnataka, such as Manipal Arogya Suraksha Scheme wherein the public shall be insured with insurance companies upon which they will be provided with certain facilities at concessional rates. The applicant shall be obliged to collect premium from the beneficiaries and pass on the same to the insurance companies for the provision of in
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t application for Advance Ruling under CGST / SGST Act‟2017. 5. The authorized representatives Sri. Prashanth Bhat and Mrs. Nidhi Lukose, Chartered Accountants, attended the personal hearing proceedings, held on 09.01.2018 and presented their submissions. The Applicant, vide their letter MAHE/TAX/GST-8/17-18 dated 19.02.2018, informed that they intend to withdraw the Advance Ruling Application and requested to permit them to withdraw the application. FINDINGS & DISCUSSION: 6. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Prashanth Bhat and Mrs. Nidhi Lukose, Chartered Accountants during the personal hearing. We also considered the issue/tran
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