Naga Limited ., In re
Date: October 29, 2018
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Subject Matter
Recipient of services cannot file Application for Advance Ruling
Summary
The applicant sought to know whether exemption provided under the chapter heading 9986 in Sl.No54(e) of GST Notification NO.12/2017-CT (R)dated 28.6.2017 for the service providers who have rendered Handling services such as loading , unloading, packi…
M/s Naga Limited, No.l, Trichy Road, Dindigul 624005. (herein after referred as the Applicant or Naga) is a registered person under GST 2017 with GSTIN 33AAACN2369LIZD. They have sought Advance Ruling on the following question :- “Whether exemption provided under the chapter heading 9986 in Sl.No54(e) of GST Notification NO.12/2017-CT (R)dated 28.6.2017 for the service providers who have ren…