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AAR rejects application filed by recipient of services
Case Law Details
- Case Name
- In re U.R. Rao Satellite Centre (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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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...
