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2018 (9) TMI 698 - AAR - GSTAdmissibility of Advance Ruling application - Jurisdiction - activities related to providing of education to Mentally Retarded Children - whether the Trust is liable to pay GST on receipt of Goods/Services, when the Charitable Trust is exempted under the GST Act 2017? Held that:- An applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant - In the case at hand, the applicant is the proposed recipient of the proposed works contract and accordingly, does not fall within the definition of advance ruling. Hence, the Application is not liable for admission and therefore rejected without going into the merits Of the case, on the issue of lack of jurisdiction. Thus, The Application for Advance Ruling dated 18.06.2018 of Dr. Dathu Rao Memorial Charitable Trust, Chennai is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017.
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