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NHAI Ineligible for Advance Ruling Under CGST Act as Service Receiver, Only Suppliers Can Apply.
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....Scope of Advance Ruling - Applicant - Applicant M/s National Highways Authority of India (NHAI) is receiver of the Goods/Services provided by the MVVNL. In light of subsection (a) provided under Section 95 of CGST Act 2017, only supplier of the services/goods can file Application for Advance Ruling. - AAR....
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