Mekorot Development & Enterprise Ltd ., In re
Date: September 22, 2021
Subject Matter
Person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax is not liable for registration
Summary
The applicant is supplying pure services to a Government Entity and therefore as per the provisions of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017, t he said services supplied by the applicant are exempted from GST. As per Section 23 (1) (a)…
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” respectively ] by M/s. Mekorot Development & Enterprise Ltd , the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether MJP can he consid…