Case Law18/AAAR
Lucknow Producers Cooperative Milk Union Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- September 29, 2021
- Type:
- Advance Ruling
- Members:
- Ajay Dixit, Ministhy
Subject
Recipient of services cannot seek Advance Ruling
ValuationConsideration
Summary
Appellant is not covered under the reverse charge mechanism, but they are paying the entire tax to the service provider. In view of this, we find that, the appellant is a recipient of services in the subject case. The impugned transactions are…
Judgement
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Lucknow Producers Cooprative Milk Union Ltd, 22, Jopling Road, Lucknow, Uttar Pradesh (hereinafter referred to as the “Appellant”) against the Advanc…