TMI Blog2018 (9) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... under the GST Act 2017? Held that:- An applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant - In the case at hand, the applicant is the proposed recipient of the proposed works contract and accordingly, does not fall within the definition of advance ruling. Hence, the Application is not liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. Dr. Dathu Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property, they have decided to construct a permanent boundary wall replacing the present barbed wire structure for the entire property, which will entail a capital expenditure of approximately ₹ 1 Crore. They have also proposed to paint their entire existing building i.e. Interior as well as Exterior Building Walls, which will entail a capital expenditure of approximately ₹ 2 Crores an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they are charitable Trust for mentally disabled children and also stated that they are not making any of this supply. 4. The Advance Ruling sought is whether the Trust is liable to pay GST on receipt of Goods/Services, when the Charitable Trust is exempted under the GST Act 2017. It is made clear that the applicant does not make any of the supplies in question, but are in fact the recipie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the proposed recipient of the proposed works contract and accordingly, does not fall within the definition of advance ruling. Hence, the Application is not liable for admission and therefore rejected without going into the merits Of the case, on the issue of lack of jurisdiction. RULING The Application for Advance Ruling dated 18.06.2018 of Dr. Dathu Rao Memorial Charitable Trust, Chen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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