Maintainability of petition— In the instant case, the applicant has filed an application for rectification of mistake alleging a mistake in the Advance Ruling order.

The Applicant had sought advance ruling, in their original application in respect of the following questions:

1. Whether the applicant is correct in classifying the services provided to the Government entities as exempted services?

2. Whether the applicant is correct in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said exempted services?

The authority for advance ruling given the following ruling—

1. The applicant is incorrect in classifying the manpower services provided to the organisations/ institutions as exempted services since the same is not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function. entrusted to a Municipality under article 243W of the Constitution.

2. The applicant is incorrect in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said services, since the services provided by the applicant are not covered under the said entry and therefore are not exempted.

The Applicant has filed the instant application, for rectification of aforesaid ruling, stating that said institutions stated herein above are in fact governmental authorities/entities barring those expressly indicated otherwise, which without prejudice is submitted are covered as Educational Institutions.

The Applicant is plainly saying that the organisations/institutions to which they are supplying the services are governmental authorities/entities without looking into the constitution of the organisations/institutions individually.

The manpower supplied by the applicant is in the nature of security guards, housekeeping staff and catering staff. But these manpower services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Held that— The Authority has considered all the submissions and issued the proper order. Hence there is no error/ apparent mistake on the face of the record, in the order and hence the instant application is not valid and is liable for rejection, in terms of section 98(2) of the CGST Act 2017.