AAR : Rejects application made by recipient of service of lease circuit facility

Maharashtra AAR rejects application made by the recipient of services under the provisions of section 98(2) of the CGST Act, 2017 as regarding applicability of IGST on supply of lease circuit facility to applicant; Notes that the applicant is the recipient of services from the supplier who leased circuit facility, where the leased circuit is installed in more than one State or Union territory and contract/ agreement doesn’t specifically provide the proportion of services pr...