https://www.taxtmi.com/caselaws?id=406816 The application filed by M/s Hubli Dharwad Municipal Corporation regarding the exemption of GST on Man Power services provided by KEONICS and GEMINI SECURITY AND ALLIED SERVICES was rejected as "inadmissible" under Section 98(2) of the CGST Act 2017. The Authority for Advance Rulings determined that as the applicant was a recipient of services, not a supplier, they were ineligible to seek an advance ruling on the GST exemption. The ruling clarified that references to the CGST Act also encompass provisions in the KGST Act and highlighted the necessity for applicants to be registered or seeking registration under the CGST Act to seek advance rulings. en-us Mon, 19 Apr 2021 00:00:00 +0530 Mon, 27 Sep 2021 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406816 The application filed by M/s Hubli Dharwad Municipal Corporation regarding the exemption of GST on Man Power services provided by KEONICS and GEMINI SECURITY AND ALLIED SERVICES was rejected as "inadmissible" under Section 98(2) of the CGST Act 2017. The Authority for Advance Rulings determined that as the applicant was a recipient of services, not a supplier, they were ineligible to seek an advance ruling on the GST exemption. The ruling clarified that references to the CGST Act also encompass provisions in the KGST Act and highlighted the necessity for applicants to be registered or seeking registration under the CGST Act to seek advance rulings. Case-Laws GST Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406816