AAR: Rejects application for being inadmissible as transaction doesn't constitute supply

Maharashtra AAR rejects application citing non-maintainability observing that the Applicant has not undertaken supply u/s 95 of CGST Act; Notes that applicant, an SEZ unit, is a procurer of domestic services like renting of immovable property from Seepz (SEZ Authority) and the transactions aren’t in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant; Thus concludes that the said application cannot be admitted as per the ...