Case Law Details
In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka)
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 HDMC, who have filed the instant application is not a supplier of either goods or services or both but is a recipient of services. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
M/s Hubli Dharwad Municipal Corporation, (herein after referred to as `the applicant’ or `FIDMC’) No.1, Sir Siddappa Kambli Road, Hubli-580020 having GSTIN number 29AAALH0164Q1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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