In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is not liable for admission and therefore rejected without going into the merits of the case.
Advance Ruling— Section 98 of CGST Act— In the instant case, applicant is a governmental authority Providing drinking water and off-take of sewerage in the Chennai Metropolitan area.
The applicant seeks ruling as to whether the services received by them are Pure Services to avail exemption under Sl.No. 3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017.
Held that— In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is not liable for admission and therefore rejected without going into the merits of the case.
In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is not liable for admission and therefore rejected without going into the merits of the case.
Advance Ruling— Section 98 of CGST Act— In the instant case, applicant is a governmental authority Providing drinking water and off-take of sewerage in the Chennai Metropolitan area.
The applicant seeks ruling as to whether the services received by them are Pure Services to avail exemption under Sl.No. 3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017.
Held that— In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is not liable for admission and therefore rejected without going into the merits of the case.