Advance Ruling— Section 96 of CGST Act— In the instant case, the applicant is making supply of human resources to Pimpri Chinchwad Smart City Limited. They are desirous of ascertaining the applicability of GST on HR supply services. 

Questions raised for advance ruling are as follows—

1. GST applicability on HR supply service received by pimpri chinchwad smart city.

2. With reference to the above subject, advance ruling is sought on GST exemption for the HR supply service provided to pimpri chinchwad smart city.

Held that— As seen from the material papers submitted by the applicant, the place of supply of service under Section 12(2) of the IGST Act is in the State of Maharashtra and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, 2017. Therefore the application is rejected.