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2020 (7) TMI 80 - AAR - GSTMaintainability of Advance Ruling Application - Supply of goods of services or both - Levy of IGST - intermediary services received from Fair Relations GmbH - reverse charge mechanism - input tax credit - HELD THAT:- The applicant has not undertaken the supply in the subject case, and is also not proposing to undertake the supply. We find that, the applicant is a recipient of services from a person situated abroad. The impugned transactions are not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant and therefore, the subject application cannot be admitted as per the provisions of Section 95 of the GST Act. Hence without discussing the merits of the case, we reject the subject application as not being maintainable. The question with regard to ITC need not be answered.
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