2022 (10) TMI 40

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....Advocate ORDER UNDER SECTION 102 OF THE CGST ACT, 2017 & UNDER SECTION 102 OF THE KGST ACT, 2017 M/s. Sree Vinayaka Enterprises, 512, 2nd, C Main, 11th Block, Nagarbhavi, Bangalore-560 072 having GSTIN 29ADIPK7762Q1ZJ, have filed an application for rectification of mistake (ROM) alleging a mistake in the Advance Ruling order passed vide No. KAR ADRG 60 /2021 dated 29-10-2021 under section 10....

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....on to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function. entrusted to a Municipality under article 243W of the Constitution. 2. The applicant is incorrect in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said services, since the services provided by the applicant are not covered under the sai....

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....stated otherwise) and the supplies effected by the applicant fall within the scope of activities as enlisted in Eleventh and/or twelfth Schedule to the Constitution of India and as such the impugned order dated 29.10.2021 suffer from error apparent on face of records and needs rectification. 7. The Applicant states that he had submitted sample documentary evidences during the time of hearing wh....

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.... into the constitution of the organisations/institutions individually. 10. The Applicant is engaged in supply of Manpower services to various organisations/institutions like Indian Institute of Astrophysics, Indian Academy of Sciences, National Dairy Research Institute, National Institute of Oceanography, National Institute of Technology Goa, Raman Research Institute, SJB College of nursing, Ce....