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2022 (10) TMI 40 - AAR - GSTMaintainability of application - rectification of mistake - error apparent on the face of record or not - Classification of services - manpower supply service - services rendered to government institutions/entities/authorities - Educational Institutions or not - HELD THAT:- The Applicant is engaged in supply of Manpower services to various organisations/institutions like Indian Institute of Astrophysics, Indian Academy of Sciences, National Dairy Research Institute, National Institute of Oceanography, National Institute of Technology Goa, Raman Research Institute, SJB College of nursing, Central University of Karnataka, National Assessment and Accreditation Council, National Institute of Fashion Technology and BGS Global Institute of Medical Science. The manpower supplied by the applicant is in the nature of security guards, housekeeping staff and catering staff. But these manpower services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. There is no error/ apparent mistake on the face of the record, in the order and hence the instant application is not valid and is liable for rejection, in terms of section 98(2) of the CGST Act 2017 - the instant application filed by the applicant for rectification of mistake in the Advance Ruling Order is hereby rejected.
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