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2021 (4) TMI 932 - AAR - GSTExemption from GST - Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant (HDMC) - Pure services - exemption under N/N. 12/ 2017 of CGST (rate) read with Notification No.02/ 2018 CGST (rate) - HELD THAT:- Section 95 (c) of the CGST Act 2017 defines “Applicant” as any person registered or desirous of obtaining registration under the said Act - It could be easily inferred that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. M/s HDMC, who have filed the instant application is not a supplier of either goods or services or both but is a recipient of services. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017.
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