TMI Blog2021 (11) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. The application is not admitted, under Section 98(2) read with Section 95 (a) of CGST Act, 2017/TNGST Act, 2017. - TN/38/ARA/2021 - - - Dated:- 21-10-2021 - SHRI T.G. VENKATESH, I.R.S., AND TMT K. LATHA., M.SC., (AGRI), MEMBER, Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Development Corporation Limited (TIDCO) and State Industries Corporation of Tamilnadu Limited (SIPCOT) (both are state Government Companies) and is indirectly 100% owned by Government of Tamilnadu, formed as a special purpose vehicle and registered under the Companies Act, 2013, to carry on the business relating to construction, maintenance and operation of industrial park, specifically for plastic industry. The industrial park is being developed at Puzhudivakkam and voyalur Ponneri taluk, Tiruvallur District. 2.2 The Applicant has engaged an FTC contractor namely M/s Lancewood Infra Private Limited to develop the basic infrastructure of the park viz; site grading, earth filling, road works, storm water drains, utility corridor, street ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 2017 and that they were advised to make an application before the Advance ruling authority. 3.1 Due to the prevailing PANDEMIC situation and in order not to delay the proceedings, the applicant was addressed through the Email Address mentioned in the application to seek their willingness to participate in a virtual Personal Hearing in Digital media. The applicant consented and the hearing was held on 22.10.2021. The Authorised representative, Shri. C. Vinodh Kumar, Chartered Accountant, appeared for the hearing and reiterated the submissions made in the application. He stated that they seek the ruling to clarify the rate applicable on the services received by them. It was explained that as per Section 95 of GST Act, Advance ruling ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services received by thorn and not on the supply made by them. 5.2 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 to be undertaken by the applicant; From the above, 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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