https://www.taxtmi.com/caselaws?id=365504 The application for advance ruling regarding the tax rate on pure services received by the institute from service providers was rejected. The Authority for Advance Rulings held that as the applicant was a recipient of services, not a service provider, and the services did not fall under the reverse charge mechanism, the application was not maintainable. The applicant was deemed ineligible to seek an advance ruling on the matter, leading to the rejection of the application under the proviso to section 98(2) of the CGST Act. en-us Wed, 20 Jun 2018 00:00:00 +0530 Mon, 03 Mar 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365504 The application for advance ruling regarding the tax rate on pure services received by the institute from service providers was rejected. The Authority for Advance Rulings held that as the applicant was a recipient of services, not a service provider, and the services did not fall under the reverse charge mechanism, the application was not maintainable. The applicant was deemed ineligible to seek an advance ruling on the matter, leading to the rejection of the application under the proviso to section 98(2) of the CGST Act. Case-Laws GST Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365504