Advance Ruling— Section 98 of CGST Act— In the instant case, the applicanst is a Central Government Organisation for development and realization of Satellites and other associated Satellite technologies in the area of Communication, Navigation, Meteorology, Remote Sensing, Space Science and Inter-Planetary exploration.

The applicant has sought advance ruling in respect of the following questions:

i. Applicability of GST on Insurance premium paid towards launch services.

ii. Applicability of MoF Notification No.09/2017-Integrated Tax (Rate) dated 28-06-2017.

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 proposed to be undertaken.

In the instant case, we observe 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.

Held that— The application is hereby rejected as “inadmissible”, in terms of Section 98(2) of the CGST Act 2017.