2021 (4) TMI 932

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....krishna Challa, C A & Authorised Representative ORDER UNDER SECTION 98(2) OF CGST ACT, 2017 & UNDER SECTION 98(2) oF KGST ACT, 2017 M/s Hubli Dharwad Municipal Corporation, (herein after referred to as 'the applicant' or 'HDMC') No.1, Sir Siddappa Kambli Road, Hubli-580020 having GSTIN number 29AAALH0164Q1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act, ....

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....espect of the following question: "Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant (HDMC) which are in the nature of Pure services as per the Notification No.12/ 2017 of CGST (rate) read with Notification No.02/ 2018 CGST (rate) are exempted from GST." PERSONAL HEARING: / PROCEEDINGS HELD ON 16-12-2020 4. Sri. Siv....

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....sentatives during the hearing. 7. We proceed to examine the admissibility / maintainability of the instant application before going into the merits of the application. We invite reference to Section 95 (a) of the CGST Act 2017, which defines "advance ruling" to mean a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in s....