Recipient of service cannot make advance GST Ruling Application unless covered under RCM

In re Visvesvaraya National Institute Of Technology (GST AAR Maharashtra)

We find that in the present application as per submissions made before us, the applicant is recipient of service and not service providers and also that these services are not under reverse charge mechanism. The notification as referred by them, is applicable to provider of service and not recipient of service. The present applicant being recipient of service and not service provider is not the proper person to make the present advance ruling applicati

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