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2020 (7) TMI 83 - AAR - GSTMaintainability of Advance Ruling Application - Levy of IGST or CGST and SGST - Renting of Immovable Property Service - reverse charge mechanism - applicability of N/N. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018 - HELD THAT:- Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. The applicant has not undertaken the supply in the subject case. We find that, the applicant is a recipient of services pertaining to renting of immovable property in the subject case. 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. The present application filed for advance ruling is rejected, as being non-maintainable as per the provisions of law.
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