TMI Blog2023 (4) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ; that such an applicant, may make an application in the prescribed form with appropriate fee, stating the question on which the said ruling is sought. This application, is not filed by M/s. Khanepe Hungermall LLP, but by the Chartered Accountant in his own name. Since the person who has applied [M/s. Kalepsh Dineshbhai Patel] is not the person who proposes to undertake the supply, question of giving an advance ruling in the matter simply does not arise. Secondly, the ruling, even if given to the person who has filed the application, will not be binding on M/s. Khanepe in terms of section 103, ibid. Thirdly, it is also found that the application is not accompanied by the requisite fee in terms of section 97(1), ibid read with Rule 104 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide such services directly to the University in so far as taking the building of the University on rent; developing the rooms by providing necessary furniture. They receive the payment directly from the University or from the students. 4. The application, as already mentioned above has been filed by Kalpesh Dineshbhai Patel, on behalf of M/s. Khanepe. Further, it is also observed that they have only discharged a fee of Rs. 5,000/- vide CPIN No. 22112400478502, dated 28.11.2022. 5. The aforementioned application, raises the following question, which are cryptic and lack in clarity viz (i) Application of GST exemption notification No. 12/2017 dated 28.6.2017. (ii) Applicability of GST rate if any. 6. Personal hearing was gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) advance ruling means a decision provided by the Authority or the Appellate Authority 1 [or the National 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 2 [or of section 101C], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (c) applicant means any person registered or desirous of obtaining registration under this Act; Section 97. Application for Advance ruling. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icts that advance ruling means a decision by the AAR to an applicant on matters or on questions specified under 97(2) ibid in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant ; that an applicant, means any person registered or desirous of obtaining registration under this Act; that such an applicant , may make an application in the prescribed form with appropriate fee , stating the question on which the said ruling is sought. The questions on which the ruling is sought is however, restricted to the 7[seven] issues listed in section 97(2), ibid. Further, in terms of section 103, such a ruling shall be binding only on the applicant and on the concerned officer or the jur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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