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2024 (2) TMI 707 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHTaxability - activity relating to Sale of leasehold land and also to obtain permission for such sale - scope of service recipient - HELD THAT:- The activities of the taxpayer being a recipient, are not related to the supply being undertaken or proposed to be undertaken by him. Further, reference needs to be made to section 103 of CGST Act, 2017 which provides for applicability of the advance ruling. Clause (a) of sub-section (l) of the said section clearly provides that the advance ruling is binding only upon the applicant. After examining the AAR application dated 16.03.2023 (Received in office on 03.07.2023) of Applicant M/s. S.K. Food Equipment's Private Limited that it is receiver of the Goods/Services provided by the M/s. Fena Private Limited. Therefore, it falls under category of Service recipient. In light of point provided under Section 95 of CGST Act 2017, only supplier of the services/Goods can file Application for Advance Ruling. Accordingly, the application for consideration/ruling on merits is not admitted as applicant does not fall under the definition of supplier under Advance Ruling and cannot get the Advance Ruling under the Act.
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