The ruling cannot be given as the matter does not fall within the purview of "Advance Ruling" in term of Section 95(a) of CGST Act
Maintainability of application- In the instant case, the Applicant is service recipient of third party maintenance services.
The Applicant in his application sought following question for determination by the Authority
Whether the members of RWA are liable to pay GST on the services received by them directly from the third party despite maintenance charges being less than Rs. 7,500/- per month?
Held that- it is clear that applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of services and not the supplier of the said services, since the applicant has sought ruling which is directly related to supplier of services, their application do not fall under the ambit of Section 95(a) of the Act.
The ruling cannot be given as the matter does not fall within the purview of "Advance Ruling" in term of Section 95(a) of CGST/SGST Act, 2017.