The Karnataka Bench of the Authority for Advance Rulings (AAR) has recently ruled that a ruling can be given only in relation to a proposed or ongoing transaction, rejecting the application filed by M/s Centre for Symbiosis of Technology.
The applicant seeked a ruling on whether, KUIFDC, which is an intermediary agency between ULBs/Town Municipal Councils functioning as Programme Management Unit (PMU) through the divisional offices, implementing agencies of the Local Government Bodies and State Line Departments in the efficient monitoring of sub-programmes, is eligible for claiming exemption from GST under the conditions of exemption as per Notification No. 12/2017 as pure services, for the period of our services provided to them i.e. July 2017 to June 2019.
Joseph, Senior Manager and Nagaraju, Accounts Executive & Authorized Representative of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application.
The applicant also seeked a ruling on whether the supervision services provided by them comes under the purview of pure service is exemptible.
Considering the facts of the case and the applicant’s interpretation of law in light of the relevant law, the authority examined the admissibility of the application as per Section 98(2) of the Central Goods and Services Tax Act, 2017.
The authority observed that, “in the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply, provided by them. Therefore the instant application is beyond jurisdiction of this authority and hence is liable for rejection.”
The application was thus rejected for being in relation to a completed supply by the authority bench of M P Ravi Prasad and Kiran Reddy T.
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