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2019 (3) TMI 592 - AAR - GSTMaintainability of advance ruling application - Section 97 of GST Act - whether or not the additives undertaken by the applicant pertains to matters or questions specified in Section 97(2)? - Held that:- The applicant is not supplier of services . He is recipient of services from their supplier who leased circuit facility to the applicant and as such by virtue of section 95 is not an applicant who an obtain advance ruling unless the recipient is paying the taxes under reverse charge mechanism on the transaction of receipt of supply. In the present case applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT. Hence, we find that the applicant has not satisfied the conditions of section 95 of CGST Act. The present application seeking ruling on questions stated hereinabove is not maintainable and liable for rejection.
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