In the instant case, the applicant has sought advance ruling in respect of the supplies undertaken by M/s. Mysore Stoneware Pipes and potteries Private Limited and not with respect to the supplies undertaken by the applicant. Thus the application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act, 2017.
Authority for Advance Ruling —– The applicant is engaged in support engineering service and dealers in CNC machine and Cutting tools. The applicant decided to change its course of business operations into real estate activities. The applicant entered into joint development agreement. The applicant has sought an advance ruling regarding liability to pay tax on service under Clause 5(b) of Schedule (II) of CGST Act 2017, Schedule (III) of CGST Act 2017. The authority observed that the applicant has sought advance ruling in respect of the supplies undertaken by M/s. Mysore Stoneware Pipes and potteries Private Limited and not with respect to the supplies undertaken by the applicant. Thus the application is not admissible and liable for rejection in terms of Section 98(2) of the Act, 2017.
Held that:- The Hon’ble Authority for Advance Ruling rejected the application as “inadmissible”.
In the instant case, the applicant has sought advance ruling in respect of the supplies undertaken by M/s. Mysore Stoneware Pipes and potteries Private Limited and not with respect to the supplies undertaken by the applicant. Thus the application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act, 2017.
Authority for Advance Ruling —– The applicant is engaged in support engineering service and dealers in CNC machine and Cutting tools. The applicant decided to change its course of business operations into real estate activities. The applicant entered into joint development agreement. The applicant has sought an advance ruling regarding liability to pay tax on service under Clause 5(b) of Schedule (II) of CGST Act 2017, Schedule (III) of CGST Act 2017. The authority observed that the applicant has sought advance ruling in respect of the supplies undertaken by M/s. Mysore Stoneware Pipes and potteries Private Limited and not with respect to the supplies undertaken by the applicant. Thus the application is not admissible and liable for rejection in terms of Section 98(2) of the Act, 2017.
Held that:- The Hon’ble Authority for Advance Ruling rejected the application as “inadmissible”.