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Application rejected as being not maintainable.

Classification of Service — The Applicant entered into Joint Venture with the name of Ajwani Infrastructure Pvt. Ltd for a water transport project at Navi Mumbai. The said Application was preferred by one of the parties to the said Joint Venture. It was notice that CIDCO awarded the construction contract of the project of “Development of Infrastructure facility for Passenger Water Transport Terminal at Nerul, Navi Mumbai to another Joint Venture, and not to the applicant. Thus the applicant is not a person competent to apply for ruling as provided under Section 95 of the GST Act. Thus, application rejected as not maintainable. — Ajwani Infrastructure Pvt. Ltd., In Re… [2019] 15 TAXLOK.COM 089 (AAR-Maharashtra)

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