Uttar Pradesh Metro Rail Corporation Limited ., In re
Date: August 16, 2023
Subject Matter
Only supplier of the services can file an application for Advance Ruling. AAR ruling upheld.
Summary
The appellant, M/s Uttar Pradesh Metro Rail Corporation Limited, sought an Advance Ruling under Section 95 of the CGST Act 2017 as a receiver of services from M/s KESCO. However, it was found that under the provisions of the Act, only the supplier of…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,UTTAR PRADESH 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 ( here-in-after referred to as ” the CGST Act and UPSGST Act”) by M/s Uttar Pradesh Metro Rail Corporation Ltd. (here-in-after referred to as the ”…