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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 seeks clarification applicability of GST on electricity charges paid by in respect of premises taken on lease, since questions, on which applicant seeks advance ruling, are not in relation to supply of goods or services or both being undertaken or proposed to be undertaken by said applicant, but in relation to services being received by it, instant application is beyond jurisdiction of AAR and, hence, is liable for rejection

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