TMI Blog2021 (3) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices received by them for which charges are paid by them, the activity in which they are recipient and not supplier of services. Thus, the question is on the eligibility of a notification in respect of the services received by them and not on the supply made by them. It is evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103 (1) of the GST Act, the ruling is binding only on the applicant and the concerned officer or the jurisdictional officer of the applicant - In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is not liable for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of water through railways 7. Printing Charges to Chennai Metrowater Supply and Sewerage Board (CMWSSB) (a governmental authority) can be termed as pure Services to avail exemption provided by Notification 12/2017 dated 28th June, 2017 The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that Serial No 3 of Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017, specify Nil rate for Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Legislature; or (ii) established by any Government, with 90 percent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. 2.2 They have also stated that Notification No.32/2017 and AAR Tamil Nadu ruling order No. 22/AAR/2018 dated November 28, 2018 = 2019 (2) TMI 186 - AUTHORITY FOR ADVANCE RULING, TAMILNADU confirms CMWSSB as a government Authority. 2.3 The applicant has stated that they are receiving the following services a. Leave way charges (Rent) - Rent paid to land owners for using the land for laying pipe line underground for drinking water b. Adverti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the hearing extended to them. The applicant stated that they had sought ruling regarding the services received by them for which charges are paid by them, the activity in which they are recipient and not supplier of services. Thus, the question is on the eligibility of a notification in respect of the services received by them and not on the supply made by them. 4.2 Section 95 (a) of CGST and TNGST Act defines 'advance ruling' as (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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