Advance Ruling— Section 95 of CGST Act— The present application has been filed by the applicant, seeking an advance ruling in respect of the following question—

a. Whether Entry No. 3(v) (da) of Notification 11/2017 Central Tax (Rate) dated 28/06/2017, as amended time to time, applies to the works contract service received from the contractors?

b. Whether the benefit of concessional rate would be available to construction of common amenities such as club house, swimming pool and amenities of like nature?

In the present case, both the questions asked are such that in these transactions, the applicant is the recipient and not the supplier. In the first question it is asked whether particular provisions of notification apply in respect of services received from contractor. Here, the contractor is the service provider and applicant is the recipient of service. In second question the applicant wants to ask whether service contractor, who provides services in relation to construction of common amenities such as club house, swimming pool and amenities of like nature, whether on such supplies made by such contractor benefits of said provisions of said notification shall be available to such contractor. So, in both the questions nature of transactions is such that the applicant is the recipient and not the supplier.

Since provisions of Sec 95 (a) are very clear and unambiguous that only a supplier can file application for advance ruling, hence, the contentions of the applicant are not accepted.

Held that— No ruling can be given on above two Questions, since the applicant is recipient of services in respect of supplies involved in the aforesaid questions.