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2023 (6) TMI 529 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHScope of Advance Ruling application - classification of supply - services supplied by KESCO by way of utility shifting is integral part of main services supplied by KESCO by way of distribution of electricity - whether the issue raised in the application is squarely covered under Section 97(2) of the CGST Act 2017 or not? - HELD THAT:- The Applicant MIS Uttar Pradesh Metro Rail Corporation Limited is receiver of the Goods/Services provided by the KESCO. As provided under Section 95 of CGST Act 2017, only supplier of the services can file Application for Advance Ruling. In this case the supplier of service is KESCO. Also in the similar matter M/s Purvanchal Vidyut Vitran Nigarn Limited had applied for advance ruling as supplier of service and advance ruling authority has ruled on merit. Accordingly, the application for consideration/ruling on merits, cannot be admitted, as applicant does not fall under the definition of Advance Ruling. This ruling is valid only within the jurisdiction of Authority for Advance Ruling Uttar Pradesh and subject to the provisions under Section 103 (2) of the CGST Act, 2017 until and unless declared void under Section 104(1) of the Act.
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