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Recipient of goods or services not eligible to obtain advance ruling

February 14, 2020[2020] 114 taxmann.com 238 (AAR - MAHARASHTRA)
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GST : Applicant sought advance ruling on whether services provided by VFS Global to applicant should be exempt from GST being pure services provided to local authority by way of any activity in relation to any function entrusted to a Municipality under article 243W of Constitution

• However, it is found that an authority can give a ruling to an applicant on matters or questions raised, in relation to supply of goods or services or both being undertaken or proposed to be undertaken by applicant. From submissions made by applicant, it is found that in subject transaction, applicants are a receiver of supply of services from VFS. Question raised by applicant does not pertain to supply of goods or services or both being undertaken by them. Hence, in view of provisions of section 95, since supply in subject case will not be undertaken/is not proposed to be undertaken by applicant, it is opined that this authority is not allowed to answer question raised by applicant, being out of purview of section 95.

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