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2022 (8) TMI 808 - AAR - GSTMaintainability of Advance Ruling application - Exemption from GST - supply of craftsman and other manpower service to M/s. Karnataka Institute of Leather Technology (State Government Organisation under Department of Industries and Commerce approved by AICTE & DTE), GOK, under contractual agreement - Eligibility from exemption as envisaged under Sl.No.72 of the Notification No.12/ 2017-CT(R) dated 28-06-2017 for CGST - HELD THAT:- The instant application has been filed online on 23.05.2022 and the question raised therein is about the applicability of GST on supply of manpower service to M/s. Karnataka Institute of Leather Technology. The notice U/s 73 of KGST and CGST Act, 2017 issued by concerned authorities, also pertains to the applicability of GST supply of manpower service to M/s. Karnataka Institute of Leather Technology. The issues raised in the instant application and the issues mentioned in the notice mentioned are one and the same i.e applicability of GST on supply of manpower service to M/s. Karnataka Institute of Leather Technology. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled. The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act, 2017.
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