U.R. Rao Satellite Centre ., In re
Date: December 31, 2021
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
Subject Matter
Recipient of services cannot seek Advance Ruling
Summary
In the instant case, we observe that M/s. U.R. Rao Satellite Centre, who have filed the application, is not a supplier of either goods or services or both but is a recipient of services. Thus the instant application is not admissible and liable for r…
M/s. U.R. Rao Satellite Centre (Formerly known as ISRO Satellite Centre), (hereinafter referred to as the ‘Applicant’) Post Box No.1795, Old Airport Road, Vimanapura Post, Bengaluru-560017 having UIN 29BLRI03855F1DS have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 les, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rul…