2023 (7) TMI 812

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.... Commercial Complex, 4th floor, Rajya Road, Rajkot, Gujarat 360 005 [for short -'applicant'] is a partnership firm, engaged in carrying on the business of general government civil contractors, providing work contract service in relation to construction, erection, repairing, renovation, maintenance of immovable properties and their GST registration number is 24AAYFP6536C2ZX. 2. The applicant h....

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....e applicable rate of GST. It is further stated in the application that the services provided includes supply of goods as well as Manpower Services. 4. The applicant under Sr. No. 14 of Form GST ARA -01, which is the application form for Advance ruling, has not clearly specified the questions. However from what can be deciphered, we find that the ruling sought is primarily on the following questio....

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....r provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 7. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made during the course of personal hearing. We have also considered the issue involved, the relevant facts & the applicant's submission/interpretation of l....