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In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected without going in to the merits of the case.

Maintainability of petition— Section 97 of CGST Act— In the instant case, applicant is is a Local Self Government governed by the Gujarat Province Municipal Act, 1949. As a part of their Obligatory Duty, they had entrusted the work of “Design and Comprehensive Consultancy Service from Concept to Completion of a State of Art Office Building at T. P. 6 (Majura-Khatodara), F. P. No. 235, Ring Road, Surat to M/s. INI Design Studio Pvt. Ltd. Now, there had been a dispute between said Contractor and the SMC about applicability of GST on the said Contract. SMC is of the opinion that it is exempted by virtue of Entry No. 3 of the Notification No. 12 / 2017 – CT. Hence, the SMC had preferred this Advance Ruling Aplication. Held that— After examining the kind of activities and services the applicant is engaged in, it is made clear that the applicant do not make any of the supplies in question, but is in fact the recipient of the various supplies made to him by the contractors as stated in his application. Thus the questions raised are on the liability to pay tax on the services supplied to them and not on the supplies made by them. In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected without going in to the merits of the case.
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