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The application for advance ruling is rejected, as being non-maintainable.

Exemption from GST The applicant, seeking an advance ruling in respect of the following question.

Whether services provided by VFS global to applicant which are in the nature of collection services should be exempt from GST as per the notification no. 12/2017 of CGST Rate) read with Notification no. 02/2018 CGST (Rate) being pure service provided to the local authority by way of any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution of India.

We find that the question raised in the subject application, is not in relation to supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. From the submissions made by the applicant, we find that in the subject transaction, they are a receiver of supply of services from VFS. The question raised by Applicant does not pertain to supply of goods or services or both being undertaken or proposed by them.

Hence in view of the provisions of Section 95 of the GST Act, since the supply in the subject case will not be undertaken/ is not proposed to be undertaken, by the applicant, we are of the opinion that this authority is not allowed to answer the question raised by the applicant, being out of the purview of Sec. 95 of CGST Act. — Municipal Corporation Of Greater Mumbai, In Re… [2020] 20 TAXLOK.COM 075 (AAR-Maharashtra)

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