Authority for Advance Ruling —Input Tax Credit – The Applicant a government owned oil and gas corporation under the Ministry of Petroleum and Natural Gas. The Applicant has a refinery at Mathura. Transmission function within the state of Uttar Pradesh is undertaken by M/s Uttar Pradesh Power Transmission Corporation Limited (UPPTCL), which is notified as the State Transmission Utility of Uttar Pradesh. The applicant sought an advance ruling as to whether the services supplied by UPPTCL to the Applicant are exempt from payment of GST under Entry No. 25 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017; Subject to this, whether the Applicant is eligible to claim ITC of the tax paid on services received from UPPTCL and whether the Applicant is liable to deduct Tax at Source (TDS) on the amount paid to UPPTCL for services supplied by it. The authority observed that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. In the instant case, the supply is being undertaken by UPPTCL and the applicant is the only recipient of supply. Accordingly, this question is not liable for admission before this authority.

 Held that:- The Hon’ble Authority for Advance Ruling not admitted the application under Section 98(2) read with Section 95 (a) of Act, 2017.