2023 (4) TMI 301

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....nepe, proposes to carry on business of providing hostel facility to students undergoing graduation/post-graduation and master degree courses. Additionally, M/s. Khanepe is also engaged in providing food directly to the students studying in different Universities. Students, stay at the premises of applicant by paying monthly rent, which includes both accommodation charges as well as food charges. M/s. Khanepe maintains the premises and provides necessary facilities. 3. Further, M/s. Khanepe charges an average amount of Rs. 650/- per day per student, which includes the charges for the food. They also provide such services directly to the University in so far as taking the building of the University on rent; developing the rooms by providin....

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....ng the course of personal hearing. We have also considered the issue involved, the relevant facts & their submission/interpretation of law in respect of question on which the advance ruling is sought. 9. We find that M/s. Khanepe has requested a ruling on the questions already mentioned supra. 10. We feel that the application needs to be rejected at the application stage itself. Before delving on the reasoning for our above view, it would be prudent to re-produce the relevant provisions for ease of reference viz Section 95. Definitions. - In this Chapter, unless the context otherwise requires, - (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority ^1[or the National Appellate Aut....

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....nce ruling. - (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. [(1A) ... ... ... (2) The advance ruling referred to in sub-section (1) [and sub-section (1A) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 11. A conjoint reading of the sections 95(a) and (c), 97 and 103 of the CGST Act, 2017, depicts that advance ruling means a decision by the AAR to an applican....