TMI Blog2021 (7) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD 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 APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant. In the present case the applicant is recipient of the services and not supplier of such services. Accordingly the application is not liable for admission and therefore rejected without going in to the merits of the case. - AAR No.18 /AP/GST/2021 - - - Dated:- 14-7-2021 - SRI. D. RAMESH, AND SRI. A. SYAM SUNDAR, MEMBER Represented by : Sri Yogesh Kumar, Accounts Officer ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of the contract, the above prices include payment of the then applicable service tax (15%). Later, w.e.f. 01.07.2017 GST was implemented by GoI with a vision of 'One Nation One Tax'. A reference is invited to GST Exemption Notification No.9/2017 - Integrated Tax (Rate) Dt.28.06.2017 wherein the healthcare services vide entry no.77 has been exempted and reproduced as under: Health Care Service by a Clinical Establishment or Authorised Medical Practitioner or Para Medics are exempt from GST . The applicant further submits that, however, irrespective of the aforesaid GST Exemption Notification, M/s AHEL has been levying IGST @ 18%, since its implementation, on the bills of all its contractual services, including r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct? 2. Whether the cited IGST Exemption Notification is applicable for all or certain items of contractual services rendered by M/s AHEL as per the MoU? 3. If applicable, whether refund of IGST paid so far by SDSC, SHAR can be claimed from M/s AHEL with retrospective effect from July 2017? 4. If refund claim cannot be made with M/s AHEL, what is the relief available to SDSC SHAR for the ineligible financial expenditure incurred towards IGST so far? 5. Whether GST is applicable on diesel bills paid on reimbursement basis for running ambulance/power generator by M/s AHEL at SDMH, Sullurpeta? 5. Virtual Hearing: Sri P.Yogesh kumar, the authorized representative of the applicant appeared for Virtual Hearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant. In the present case the applicant is recipient of the services and not supplier of such services. Accordingly the application is not liable for admission and therefore rejected without going in to the merits of the case. Order (Under Section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) The application for Advance Ruling of M/s. Satish Dhawan Space Centre Shar is not admitted under sub-section 2 of Section 98 of the CGST Act, 2017 and the APGST Act, 2017. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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