2021 (2) TMI 339

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..... dated 22/07/2019? - HELD THAT:- In terms of section 95(a) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 an advance ruling means a decision provided by this Authority or the Appellate Authority, as the case may be, on matters or on questions specified in section 97(2) or section 100(1) of the GST Act in relation to the supply of goods or services or both .....

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..... . He executed three separate sale deeds. for the above purchases. The concerned local authority mutated the units separately and allotted separate assessee numbers. However, the residential association, namely Sanjeeva Town Welfare Association (hereinafter RWA), while issuing tax invoices for supply of maintenance service, considers the said three separate residential units of the applicant as a .....

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..... ervices or both being undertaken or proposed to be undertaken by the applicant. 4. The question is related to the supply of maintenance service by the RWA. The applicant is not supplying the maintenance service at the residential units in Sanjeeva Town . This Authority cannot, therefore, provide a decision to the applicant in the form of an advance ruling. 5. The Application is, therefore, .....

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