https://www.taxtmi.com/caselaws?id=415078 The application seeking clarification on the applicable GST rates for EPC contract works and civil construction works was not admitted for consideration. The jurisdictional authority highlighted that advance rulings can only be sought by suppliers, not recipients, as per the GST Act. As the applicant was seeking clarity on rates for services received, the application was deemed inadmissible under Section 98(2) read with Section 95(a) of the CGST Act, 2017/TNGST Act, 2017. en-us Thu, 21 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415078 The application seeking clarification on the applicable GST rates for EPC contract works and civil construction works was not admitted for consideration. The jurisdictional authority highlighted that advance rulings can only be sought by suppliers, not recipients, as per the GST Act. As the applicant was seeking clarity on rates for services received, the application was deemed inadmissible under Section 98(2) read with Section 95(a) of the CGST Act, 2017/TNGST Act, 2017. Case-Laws GST Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415078