2022 (1) TMI 302

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....and IFA(P) ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017 & UNDER SECTION 98(2) OF THE KGST ACT, 2017 M/s. U.R. Rao Satellite Centre (Formerly known as ISRO Satellite Centre), (hereinafter referred to as the 'Applicant') Post Box No.1795, Old Airport Road, Vimanapura Post, Bengaluru-560017 having UIN 29BLRI03855F1DS have filed an application for Advance Ruling under Section 97 of CG....

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....ect of the following questions: i. Applicability of GST on Insurance premium paid towards launch services. ii. Applicability of MoF Notification No.09/ 2017-Integrated Tax (Rate) dated 28-06-2017. PERSONAL HEARING/ PROCEEDINGS HELD ON 26-11-2021 4.  Smt Geetha Kumari, Head Accounts and IFA(P) & Authorised Representative of the applicant appeared for personal hearing pr....

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....the applicant and also their submissions made by their learned representative during the time of 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 App....