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TMI Blog2019 (1) TMI 1856X X X X Extracts X X X X X X X X Extracts X X X X ..... ing should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of services and not the supplier of the said services, since the applicant has sought ruling which is directly related to supplier of services, their application do not fall under the ambit of Section 95(a) of the Act. The ruling cannot be given as the matter does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the members of RWA are liable to pay GST on the services received by them directly from the third party despite maintenance charges being less than ₹ 7,500/- per month? 5. The applicant was granted a personal hearing on 3-1-2019. Shri Sheetal Tyagi, Advocate Authorized representatives appeared for hearing. During the personal hearing party submitted :- that be has already submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant . 9. From the above, it is clear that applications for the advance ruling should be directly related to app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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