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Applicant's application is liable for rejection as per proviso to section 98 (2) of the CGST Act

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Rate of GST—Pure services—In the instant application the question before authority is that— Whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of any goods) received by VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY Nagpur from Service Providers is NIL as per Entry No 3 of N/N. 12/2017- Central Tax (Rate) dated 28th June, 2017? Authority for Advance Ruling, Maharashtra held that:—The applicant is recipient of service and not service providers and also that these services are not under reverse charge mechanism. The notification as referred by them, is applicable to provider of service and not recipient of service. The present applicant being recipient of service and not service provider is not the proper person to make the present advance ruling application. The applicant's application is liable for rejection as per proviso to section 98 (2) of the CGST Act and therefore cannot be entertained by this authority and is accordingly rejected as it is not maintainable. Application dismissed being not maintainable.[2018] 51 TUD 307 (AAR-MAHARASTRA)