Exemption from GST — The applicant in his application sought clarification and Advance Ruling as follows :-

Based on their activities whether Awas Bandhu Uttar Pradesh can be exempt from GST regime.

We observe that the applicant has not specified that how and what type of function/ service they are performing/providing which fall under the provisions of 12th Schedule of the Constitution.

We observe that in the absence of any information about the specific activities provided by the applicant it would be premature to opine whether the applicant can be exempt from GST.

In the absence of any information about the specific activities performed by the applicant no ruling can be given. Hence, the application for Advance Ruling in Form GST ARA-01 of M/s. Awas Bhahdhu, Lucknow, U.P. dated 6-6-2019 is hereby rejected. — Awas Bandhu, In Re.. [2019] 16 TAXLOK.COM 215 (AAR-UP)