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TMI Blog2018 (9) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... mil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the materials bought and construction services availed." 2.0 The Applicant are engaged in activities related to providing of education for mentally retarded children and their home is situated in Melmaruvathur, in a 65 acre land. Due to encroachments to their property, they have decided to construct a permanent boundary wall replacing the present barbed wire structure for the entire property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen their trust is exempt from GST. 3. The Authorised Representative of the Applicant was heard in the matter on 26.07.2018. They submitted that they will be receiving construction service for repair and maintenance of the premises. They also stated that they are charitable Trust for mentally disabled children and also stated that they are not making any of this supply. 4. The Advance Ruling sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant;; From the above, it is evident that an applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant is the proposed recipient of the proposed works contract and accordingly, does not fall within the definition of advance ruling. Hence, the Application is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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