Gurunanak Romell LLP ., In re
Date: June 8, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
Subject Matter
No ruling can be given where the applicant is the recipient
Summary
In the present case, both the questions asked are such that in these transactions, the applicant is the recipient and not the supplier. In the first question it is asked whether particular provisions of notification apply in respect of services recei…
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. Gurunanak Romell LLP, the applicant, seeking an advance ruling in respect of the following question. a. Whether Entry No. 3(v) (da) of Notification…