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2021 (4) TMI 932 - AAR - GSTExemption from GST - Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant (HDMC) - Pure services - exemption under N/N. 12/ 2017 of CGST (rate) read with Notification No.02/ 2018 CGST (rate) - HELD THAT - Section 95 (c) of the CGST Act 2017 defines Applicant as any person registered or desirous of obtaining registration under the said Act - It could be easily inferred that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. M/s HDMC, who have filed the instant application is not a supplier of either goods or services or both but is a recipient of services. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017.
Issues:
1. Admissibility of the advance ruling application filed by M/s Hubli Dharwad Municipal Corporation regarding the exemption of GST on the supply of Man Power services provided by KEONICS and GEMINI SECURITY AND ALLIED SERVICES. Analysis: The case involved an application for an advance ruling by M/s Hubli Dharwad Municipal Corporation (HDMC) seeking clarification on the exemption of GST on the supply of Man Power services provided by KEONICS and GEMINI SECURITY AND ALLIED SERVICES. The applicant was a recipient of services, not a supplier of goods or services. The Authority for Advance Rulings examined the admissibility of the application as per Section 95 (a) and (c) of the CGST Act 2017. It was established that only a person registered or desirous of obtaining registration under the CGST Act 2017 can seek an advance ruling in relation to the supply of goods or services. Since HDMC was a recipient of services and not a supplier, the application was deemed inadmissible under Section 98(2) of the CGST Act 2017. The Authority clarified that the provisions of the CGST Act 2017 and the KGST Act 2017 are similar in most aspects and differ only on specific provisions. The ruling highlighted that unless explicitly mentioned, a reference to the CGST Act would also encompass similar provisions in the KGST Act. The applicant's representative appeared for the personal hearing and reiterated the facts stated in the application. The Authority considered both the written application and the oral submissions during the hearing before reaching a decision. In conclusion, the Authority ruled that the application filed by M/s Hubli Dharwad Municipal Corporation was rejected as "inadmissible" under Section 98(2) of the CGST Act 2017. The ruling emphasized that since the applicant was a recipient of services and not a supplier, they were not eligible to seek an advance ruling regarding the exemption of GST on the Man Power services provided by KEONICS and GEMINI SECURITY AND ALLIED SERVICES.
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