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2022 (7) TMI 408 - AAR - GSTScope and Maintainability of Advance Ruling application - Classification of supply - supply of service or not - Applicability of GST - educational institution or not - activity of printing of the items of stationary on behalf of educational institutions constitutes a supply of service or not - rate of GST - Applicability of Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate) - HELD THAT:- Any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, it is observed that the Applicant, i.e Karnataka Secondary Education Examination Board, is not a supplier. Thus the Authority refrains itself from giving any ruling in respect of the same.
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