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2022 (1) TMI 302 - AAR - GSTMaintainability of Advance Ruling application - Levy of GST - Insurance premium paid towards launch services - MoF Notification No.09/ 2017-Integrated Tax (Rate) dated 28-06-2017 - 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. In the instant case, it is observed that M/s. U.R. Rao Satellite Centre, who have filed the 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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