Home Case Index All Cases GST GST + AAR GST - 2021 (3) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 450 - AUTHORITY FOR ADVANCE RULING, TAMILNADUScope of Advance Ruling application - Levy of GST - supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metrowater Supply and Sewerage Board (CMWSSB) - HELD THAT:- It is evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103 (1) of the GST Act, the ruling is binding only on the applicant and the concerned officer or the jurisdictional officer of the applicant. In the case at hand, the applicant is the recipient of the services and not supplier of such service. The application is not admitted, under Section 98(2) read with Section 95(a) of the CGST Act, 2017/TNGST Act, 2017.
|