Godavari Marathwada Irrigation Development Corporation ., In re
Date: October 25, 2021
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
Subject Matter
Recipient of services cannot seek advance ruling
Summary
Section 95 of the CGST Act, 2017 allows this authority to decide the matter 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…
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. GODAVARI MARATHWADA IRRIGATION DEVELOPMENT CORPORATION, the applicant, seeking an advance ruling in respect of the following question. Whether Wor…