https://www.taxtmi.com/caselaws?id=303476 The Authority for Advance Ruling, Andhra Pradesh, concluded that the application from M/s. Satish Dhawan Space Centre Shar was not admitted under sub-section 2 of Section 98 of the CGST Act, 2017, and the APGST Act, 2017. The decision was based on the applicant's status as a recipient of services, not a supplier, which rendered the application ineligible for admission. The ruling highlighted the limited scope of applicability in cases where the applicant is a recipient of services. en-us Wed, 14 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303476 The Authority for Advance Ruling, Andhra Pradesh, concluded that the application from M/s. Satish Dhawan Space Centre Shar was not admitted under sub-section 2 of Section 98 of the CGST Act, 2017, and the APGST Act, 2017. The decision was based on the applicant's status as a recipient of services, not a supplier, which rendered the application ineligible for admission. The ruling highlighted the limited scope of applicability in cases where the applicant is a recipient of services. Case-Laws GST Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303476