A. Nirmala ., In re
Date: February 28, 2022
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): T G Venkatesh, K Latha
Subject Matter
No ruling can be given where the applicant is a recipient of the services
Summary
Section 95 of the CGST Act 2017 allows this authority to decide the matters 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…
Tvl. A. Nirmala No. 17/480, 19th Street, 4th Sector, K K Nagar, Chennai 600 078. (hereinafter called the ‘Applicant’) is an unregistered dealer under the Goods and Services Act and is a Service recipient of Construction service. They have sought Advance Ruling on the following questions: “What should be the taxable value in respect of the supply of construction services provided…