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2021 (7) TMI 1367 - AAR - GSTScope of Advance Ruling application - Classification of services - health services provided by M/s AHEL - classification under 9983 & 9985 is correct or not - applicability of IGST Exemption Notification for all or certain items of contractual services rendered by M/s AHEL as per the MoU - refund of IGST with retrospective effect - If refund claim cannot be made with M/s AHEL, what is the relief available to SDSC SHAR for the ineligible financial expenditure incurred towards IGST so far? - applicability of GST on on diesel bills paid on reimbursement basis for running ambulance/power generator by M/s AHEL at SDMH, Sullurpeta. HELD THAT:- An applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant. In the present case the applicant is recipient of the services and not supplier of such services. Accordingly the application is not liable for admission and therefore rejected without going in to the merits of the case.
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