GST AAR application submitted by Service recipient not liable for admission

In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu)

An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103(1) of the GST Act, the ruling is binding only on the applicant and the concerned officer or the jurisdictional officer of the applicant. In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this que

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