GST Exemption Ruling Denied: Applicant Not Supplier, Violates Section 95 of CGST Act, Application Non-Maintainable.

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....Maintainability of Advance Ruling application - Exemption from GST - The applicant is recipient of services and not supplier of services, hence their application is not in accordance with the provisions under Section 95 of CGST ACT and is not maintainable - The application for advance ruling is rejected....