GST AAR application rejected as applicant was Service recipient not supplier

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 OR...