Recipient of services cannot seek advance ruling under GST

In re Sheetal Tyagi (GST AAR Uttar Pradesh)

Whether the members of RWA are liable to pay GST on the services received by them directly from third party despite maintenance charges being less than Rs. 7500/- per month?

Ans- The ruling cannot be given as the matter doesn’t fall within the purview of ‘Advance Ruling’ in term of Section 95(a) of CGST/SGST Act, 2017

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH

Sub:- GST ACT, 2017 — Advance Ruling U/s 98 — liability to tax under GST Act in respect to application dated 31.10.2018 from Mr. Sheetal Tyagi, Ghaziabad, Uttar Pradesh — Order— Reg.

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