https://www.taxtmi.com/caselaws?id=396414 AAR Maharashtra rejected an advance ruling application filed by a service recipient regarding IGST/CGST/SGST levy on renting of immovable property services under reverse charge mechanism. The authority held that Section 95 of CGST Act, 2017 permits advance rulings only for supplies undertaken or proposed by the applicant, not for services received. Since the applicant was merely a recipient of renting services rather than a supplier, the application was non-maintainable and rejected. en-us Thu, 12 Mar 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396414 AAR Maharashtra rejected an advance ruling application filed by a service recipient regarding IGST/CGST/SGST levy on renting of immovable property services under reverse charge mechanism. The authority held that Section 95 of CGST Act, 2017 permits advance rulings only for supplies undertaken or proposed by the applicant, not for services received. Since the applicant was merely a recipient of renting services rather than a supplier, the application was non-maintainable and rejected. Case-Laws GST Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396414