GST Advance ruling application by recipient of service not maintainable: AAAR

In re Surat Municipal Corporation (SMC) (GST AAAR Gujarat) As per Section 95 of the CGST Act, 2017, the term Advance Ruling means a decision provided by the authority or appellate authority to an applicant on matters or questions specified in subsection 2 of Section 97 or subsection 1 of Section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. From the submission of appellant it is amply clear that the service i.e. “Design and Comprehensive Consultancy” is to be provided by M/s INI Design Studio Pvt Ltd to the Appel...