माल और सेवा कर परिषद Goods & Se₹vices Tax Council

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017.

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017.

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

1. Whether the supply being made is pure service or composite supply, where supply of goods does not exceed more than 25% of the value of the supply? 

2. Whether the recipient is Government, Local Authority, Governmental Authority or Government Entity? 

3. Whether supply is being made in relation to any function entrusted to a Panchayat or a Municipality under the Constitution? 

4. Whether the applicant is eligible for exemption of services being provided by way of pure service or composite supply based on Entry 3A w.e.f. 25.01.2018 vide Notification No. 2/2018-CT(R) which needs to be clarified by way of Advance Ruling?