AAR cannot give ruling if applicant is recipient of supplies in question

In re Gurunanak Romell LLP (GST AAR Maharashtra)

Question 1: – Whether Entry No. 3(v) (do) of Notification 11/2017 Central Tax (Rate) dated 28/06/2017 (hereinafter the Rate Notification), as amended time to time, applies to the works contract service received from the contractors?

Question 2: – Whether the benefit of concessional rate would be available to construction of common amenities such as club house, swimming pool and amenities of like nature?

Answer: – No ruling can be given on above two Questions, since the applicant is recipient of in respect of supplies involved in the aforesaid questions.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

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