Surat Municipal Corporation ., In re
Date: December 30, 2020
Subject Matter
Application is rejected where the applicant is recipient of services and not supplier of services
Summary
The Advance Ruling sought by the applicant is the determination of the liability to pay tax on services. After examining the kind of activities and services the applicant is engaged in, it is made clear that the applicant do not make any of the suppl…
M/s. Surat Municipal Corporation (SMC), Muglisara, Surat-395003 is a Municipal Corporation and having a GSTIN: 24AADCS3108B1Z2, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act. 2. M/s. The SMC is a Local Self Government governed by the G…