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2019 (1) TMI 1856 - AAR - GSTScope of Advance Ruling - Liability of members of RWA are liable to pay GST - services received by them directly from the third party despite maintenance charges being less than ₹ 7,500/- per month - HELD THAT:- The applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of services and not the supplier of the said services, since the applicant has sought ruling which is directly related to supplier of services, their application do not fall under the ambit of Section 95(a) of the Act. The ruling cannot be given as the matter does not fall within the purview of “Advance Ruling” in term of Section 95(a) of CGST/SGST Act, 2017.
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