Scope of Advance Ruling - The appellant sought clarification on...

Scope of Advance Ruling - The appellant sought clarification on the classification of the service recipient, Jaipur Vidyut Vitran Nigam Limited (JVVNL), as a "Government Entity" and the applicability of tax exemption provisions. However, the appellate authority (AAAR) upheld the decision of the Authority for Advance Ruling, Rajasthan, which declined to give a ruling based on the completion of the supply and timing of the application.