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2019 (12) TMI 166 - AUTHORITY FOR ADVANCE RULING, WEST BENGALScope of Advance Ruling application - section 98(2) of the GST Act - levy of GST on electricity charges - whether the Licensor can collect GST from the Applicant on electricity charges - HELD THAT:- In terms of section 95(a) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 an advance ruling means a decision provided by this Authority or the Appellate Authority, as the case may be, on matters or on questions specified in section 97(2) or section 100(1) of the GST Act in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the Applicant. The Applicant's question is related to the components of the amount that the Licensor, as supplier of the service of leasing of immovable property, is charging on it. They are not related to the supplies the Applicant makes or intends to make. This Authority cannot, therefore, provide a decision to the Applicant in the form of an advance ruling - Application is rejected in terms of section 98(2) of the GST Act.
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