Advance Ruling— In the instant case, the applicant sought advance ruling in respect of the following questions:

a) “Whether the works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl.No.3 of Notification No.11/ 2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No.22/2021 dated 31.12.2021?”

b) “Whether the reimbursement of manpower service provided as a part of Operation and Maintenance in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl.No.3 of Notification No.11/ 2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No.22/2021 dated 31.12.2021?”

c) “Whether pure services provided to KUIDFC in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka continue to be exempt under Sl.No.3 of Notification No.11/ 2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No.22/2021 dated 31.12.2021?”

In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to the service/s being received by them. Therefore the instant application is beyond the jurisdiction of this authority and hence is liable for rejection.

Held that— The application filed by the Applicant for advance ruling is rejected, in terms of Section 98(2) of the CGST Act 2017.