Case LawAdvance Ruling No. Up Adrg- 22/2023
Uttar Pradesh Metro Rail Corporation Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- April 20, 2023
- Type:
- Advance Ruling
- Members:
- Rajendra Kumar, Harilal Prajapati
Subject
Only supplier of the services can file an application for Advance Ruling
Summary
We find that Applicant MIS Uttar Pradesh Metro Rail Corporation Limited is receiver of the Goods/Services provided by the KESCO. In light of point (a) provided under Section 95 of CGST Act 2017 only supplier of the services can file Application for A…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH 1. M/S Uttar Pradesh Metro Rail Corporation Limited, Administrative Building, Near Dr. Bhim Rao Ambedkar Samajik Parivartan Sthal,Vipin Khand,Gomti Nagar, Lucknow Uttar Pradesh-226010 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AACCL5936H2Z9. 2. The applicant has submitted an a…