AAR: Rejects application as question raised do not pertain to supply by applicant
Maharashtra AAR rejects application seeking ruling whether the services provided to the applicant shall be exempt from GST being pure services provided to local authority; Clarifies that as per Section 95 of CGST Act, “this authority can give a ruling to an applicant on matters or questions raised in relation to supply of goods or services or both being undertaken or proposed to be undertaken by the applicant”; Concludes that the applicant is receiver of supply by wa...