Case Law Details
Case Name : In re Surat Municipal Corporation (SMC) (GST AAR Gujarat)
Appeal Number : Admission Order No. GUJ/GAAR/ADM/2020/120
Date of Judgement/Order : 30/12/2020
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Surat Municipal Corporation (SMC) (GST AAR Gujarat)
In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected without going in to the merits of the case.
Instant application filed by M/s. Surat Municipal Corporation (SMC), Muglisara, Surat is hereby rejected under Section 98(2) of the CGST/GGST Act, 2017 being non-maintainable in view of the above discussion.
Read AAAR Order : GST Advance ruling application by recipient of service not maintainable: AAAR
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT
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