https://www.taxtmi.com/caselaws?id=438955 The AAR UP rejected an advance ruling application filed by Uttar Pradesh Metro Rail Corporation Limited regarding classification of utility shifting services provided by KESCO as part of electricity distribution services. The authority held that under Section 95 of CGST Act 2017, only the supplier of services can file an advance ruling application, not the recipient. Since KESCO was the service supplier and the applicant was merely the service receiver, the application was inadmissible. The authority noted that in a similar matter, the actual supplier had properly filed the application and received a ruling on merits. en-us Fri, 21 Apr 2023 00:00:00 +0530 Thu, 17 Apr 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438955 The AAR UP rejected an advance ruling application filed by Uttar Pradesh Metro Rail Corporation Limited regarding classification of utility shifting services provided by KESCO as part of electricity distribution services. The authority held that under Section 95 of CGST Act 2017, only the supplier of services can file an advance ruling application, not the recipient. Since KESCO was the service supplier and the applicant was merely the service receiver, the application was inadmissible. The authority noted that in a similar matter, the actual supplier had properly filed the application and received a ruling on merits. Case-Laws GST Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438955