TMI Blog2022 (1) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... as any person registered or desirous of obtaining registration under the said Act. In the instant case, it is observed that M/s. U.R. Rao Satellite Centre, who have filed the application, is not a supplier of either goods or services or both but is a recipient of services. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant is a Government Department registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively) as TDS deductor. The Applicant is a Central Government Organisation for development and realization of Satellites and other associated Satellite technologies in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 6. We have considered the submissions made by the applicant in their application for advance rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant; Further, Section 95 (c) of the CGST Act 2017 defines Applicant as any person registered or desirous of obtaining registration under the said Act. 8. It could be easily inferred from above that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or propo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
