TMI Blog2022 (12) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply, provided by them. Therefore the instant application is beyond the jurisdiction of this Authority and hence is liable for rejection. Application rejected. - KAR ADRG 44/2022 - - - Dated:- 29-11-2022 - DR. M.P. RAVI PRASAD AND SRI. KIRAN REDDY T, MEMBER R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ohalli and Tataguni as per contract with M/s BWSSB; that the contractee BWSSB has been classified as Local Authority in their GST registration No.29BLRA06245B1DJ, issued by GST Department; entry No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 exempts the supply of pure services to a local authority. 3. In view of the above, the applicant has sought advance ruling in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompletion of O M work, as the tax amount was withheld by the contractee BWSSB. Thus the maintainability of the instant application need to be examined. 9. In this regard we observe that Section 95(a) of the CGST Act 2017, while defining the term advance ruling , stipulates that an applicant can seek advance ruling on the questions specified under Section 97 (2) of the CGST Act 2017, in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 12. In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply, provided by them. Therefore the instant application is beyond the jurisdiction of this Authority and hence is liable for rejection. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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