The applicant who have filed the instant 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
Advance Ruling- The applicant has sought advance ruling in respect of the following question:
“Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant (HDMC) which are in the nature of Pure services as per the Notification No.12/2017 of CGST (rate) read with Notification No.02/2018 CGST (rate) are exempted from GST.”
In the instant case, we observe that M/s HDMC, who have filed the instant 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.
Held that-
The application is hereby rejected as “inadmissible”, in terms of Section 98(2) of the CGST Act 2017.
The applicant who have filed the instant 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
Advance Ruling- The applicant has sought advance ruling in respect of the following question:
“Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant (HDMC) which are in the nature of Pure services as per the Notification No.12/2017 of CGST (rate) read with Notification No.02/2018 CGST (rate) are exempted from GST.”
In the instant case, we observe that M/s HDMC, who have filed the instant 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.
Held that-
The application is hereby rejected as “inadmissible”, in terms of Section 98(2) of the CGST Act 2017.