Case LawKAR ADRG 26/2021
Hubli-Dharwad Municipal Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- April 19, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
Recipient of Goods/Services cannot seek advance ruling
Summary
Q. Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant(HDMC) which are in the nature of Pure services as per the Notification No.12/2017 of CGST(rate) read with Notificatio…
Judgement
M/s Hubli Dharwad Municipal Corporation, (herein after referred to as `the applicant’ or `FIDMC’) No.1, Sir Siddappa Kambli Road, Hubli-580020 having GSTIN number 29AAALH0164Q1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST AR…