Visvesvraya National Institute of Technology, In re
Date: June 20, 2018
Subject Matter
Where applicant is recipient of service and not service provider and services are not under reverse charge mechanism and notification is applicable to provider of service and not recipient of service, advance ruling application is not maintainable
Summary
The applicant wanted to know whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of any goods) received by them from Service Providers is NIL as per Entry No. 3 of Notification No. 12/20…
1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY, NAGPUR, the applicant, seeking an advance ruling in respect of the following question connected to the issues mention…