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Advance ruling application rejected where the applicant is receiver & not supplier of services

January 23, 2020[2020] 113 366 (AAR - KARNATAKA)

GST : Where applicant, engaged in hospitality industry, took premises, on lease and raises objection for charging GST on electricity charges of said building and questions lessors about legal authority/source of law, since said questions are not in relation to supply of goods or services or both being undertaken or proposed to be undertaken by said applicant, but are in relation to service/s being received by them, instant application is beyond jurisdiction of AAR and, hence, is liable for rejection

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