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2022 (3) TMI 393 - AAR - GSTClassification of supply - supply of goods or supply of services or supply of goods and services - applicability of Entry No 2 of the N/N. 12/2017‐ Central Tax Rate dated 28.06.2017 - HELD THAT:- In terms of clause (a) of section 95 of the GST Act, 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 sub-section (2) of section 97 or sub-section (1) of section 100 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. In the instant case, the questions on which the applicant seeks advance ruling are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant rather it is found to be in relation to supply being received by him. This Authority cannot provide a decision to the applicant in the form of an advance ruling and the instant application is, therefore, liable for rejection - application is rejected in terms of sub-section (2) of section 98 of the GST Act.
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