Case Law Details
In re U.R. Rao Satellite Centre (GST AAR Karnataka)
Applicant raised the issue of Applicability of GST on Insurance premium paid towards launch services and Applicability of MoF Notification No. 09/2017-Integrated Tax (Rate) dated: 28-06-2017.
On hearing AAr observed that we observe that M/s. U.R. Rao Satellite Centre, who have filed the 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 FOR ADVANCE RULING, KARNATAKA
M/s. U.R. Rao Satellite Centre (Formerly known as ISRO Satellite Centre), (hereinafter referred to as the ‘Applicant’) Post Box No.1795, Old Airport Road, Vimanapura Post, Bengaluru-560017 having UIN 29BLRI03855F1DS have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 les, 2017 and Section 97 of 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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