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AAR cannot admit application on questions raised as a recipient of service
Case Law Details
- Case Name
- In re indian Oil Corporation Ltd. (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
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In re indian Oil Corporation Ltd. (GST AAR Uttar Pradesh)
Que- (i) Whether the services supplied by UPPTCL to the Applicant are exempt from payment of GST under Entry No. 25 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017?
Ans- (i)- The application is not admitted, under Section 98(2) read with Section 95(a) of CGST Act, 2017/UPGST Act, 2017 for the reason that the applicant has raised questions as a recipient of service
Que-(ii)-Subject to above, whether the Applicant is eligible to claim Input Tax Credit(ITC) of the tax paid on services received from UPPTCL?
Ans-(ii)- Not ans...
