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 o

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