Case Law Details
In re Karnataka Urban Infrastructure Development and Finance Corporation Limited (GST AAR Karnataka)
AAR examined whether the applicant, is the proper person to file the instant application or not, being the recipient of the impugned services to which the questions are related.
In this regard we observe that Section 95(a) of the CGST Act 2017, while defining the term ‘advance ruling’, stipulates that an applicant can seek advance ruling on the questions specified under Section 97(2) of the CGST Act 2017, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant. In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to the service/s being received by them. Therefore the instant application is beyond the jurisdiction of this authority and hence is liable for rejection.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
M/s Karnataka Urban Infrastructure Development and Finance Corporation Limited (called as the ‘Applicant’ hereinafter), # 22, Nagarabhivriddhi Bhavan, 17th ‘F’ Cross, Old Madras Road, Indiranagar 2nd Stage, Bengaluru – 560 038, Karnataka, having GSTIN number 29AAACK6953F1ZC, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 8v KGST Act, 2017 read with Rule 104 of CGST Rules, 2017 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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