Technip UK Limited ., In re
Date: January 29, 2019
Subject Matter
Advance Ruling cannot be given in cases where supply of goods or services or both by the applicant are absent
Summary
From a perusal of the provisions relating to Advance Ruling, it is seen that “Advance Ruling” means a decision provided by this authority to an applicant on specified questions and matters in relation to the supply of goods or services or…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MAHARASTRA PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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 an…