Case LawGST-ARA- 91/2019-20/B-80
Godavari Marathwada Irrigation Development Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- October 25, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Recipient of services cannot seek advance ruling
Summary
Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in…
Judgement
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. GODAVARI MARATHWADA IRRIGATION DEVELOPMENT CORPORATION, the applicant, seeking an advance ruling in respect of the following question. Whether Wor…