2021 (2) TMI 339 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL - GST

Head Note / Extract:
Scope of Advance Ruling - Levy of GST - GST on combined value when the residential units are separately registered or not - whether the RWA can apply its own by-laws in apparent violation of the provisions in terms of the Circular No. 109/28/2019 - GST dated 22/07/2019? - HELD THAT:- In terms of section 95(a) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 an advance ruling means a decision provided by this Authority or the Appellate Authority, as the case may be, on matters or on questions specified in section 97(2) or section 100(1) of the GST Act in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. The question is related to the supply of maintenance service by the RWA. The applicant is not supplying the maintenance service at the residential units in ‘Sanjeeva Town’. This Authority cannot, therefore, provide a decision to the applicant in the form of an advance ruling - Application is, therefore, rejected in terms of section 98(2) of the GST Act.