https://www.taxtmi.com/caselaws?id=768504 The AAR, Tamil Nadu declined to issue a ruling on GST rate determination for reimbursement to a contractor. The applicant sought clarification on whether 5% or 12% GST rate applied for reimbursement to the service provider. The AAR held that tax liability determination rested with the contractor, not the applicant who was merely a service recipient. The question regarding reimbursement charges did not fall within Section 97(2) of CGST Act 2017. Additionally, the applicant failed to respond to notices issued by the authority. Consequently, no advance ruling was pronounced as the matter fell outside the AAR's jurisdictional scope. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768504 The AAR, Tamil Nadu declined to issue a ruling on GST rate determination for reimbursement to a contractor. The applicant sought clarification on whether 5% or 12% GST rate applied for reimbursement to the service provider. The AAR held that tax liability determination rested with the contractor, not the applicant who was merely a service recipient. The question regarding reimbursement charges did not fall within Section 97(2) of CGST Act 2017. Additionally, the applicant failed to respond to notices issued by the authority. Consequently, no advance ruling was pronounced as the matter fell outside the AAR's jurisdictional scope. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768504