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2018 (11) TMI 1350 - AUTHORITY FOR ADVANCE RULING, TAMILNADUMaintainability of Advance Ruling application - Liability to pay tax on the services supplied to applicant - exemption to service providers on imported agricultural products Viz., Wheat - exemption under chapter heading 9986 in Sl.No. 54(e) of GST Notification No.12/2017-CT (R) dated 28.6.2017 - recipient of services. Held that:- It is evident that an applicant can seek an Advance Ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103(1) of the CGST Act, the ruling is binding only the applicant and the Concerned officer or the jurisdictional officer of the applicant - In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, the Application is not liable for admission and therefore rejected without going into the merits of the case. Ruling:- The Application for Advance Ruling of M/s. Naga Limited, Dindigul is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017.
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