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TMI Blog2022 (4) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... t and on the concerned officer/jurisdictional officer in respect of the applicant. Now, NEC Technologies Pvt. Ltd. is the supplier of service and our Ruling cannot be binding on the supplier of service M/s NEC Technologies Pvt. Ltd., who is a GST registered person in Delhi with GST 07AACCN3496J1Z4. SSDCL is not the supplier of service to seek the Service code (Tariff)/ GST Rate/ nature of service supplied by NEC Technologies Pvt. Ltd. The Advance Ruling is sought by SSDCL to determine the SAC, and GST Tax rate liability supplied by NEC Technologies Pvt. Ltd. to SSDClL. Shri Shah during hearing insisted that the subject application is maintainable and has, thereby, failed to appreciate the statutory provisions of Chapter XVII- Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l under 8470 or SAC 9954? 4. Whether the maintenance and management services post service would qualify as Composite Supply as defined under Section 2(30) of the CGST Act, 2017? Further, whether such supply would be eligible for exemption under Notification No. 12/2017-CT (rate) dtd. 28-6-17 in case value of supply of goods constitutes not more than 25% of the value of the said Composite supply? 3. Personal Hearing. Request for Adjourment of Virtual Hearing granted on 18-2-22 was acceded to by us. Then after, Shri Hardik Shah attended the hearing on 22-3-22. Revenue s Submission: 3. Revenue has neither submitted its comments nor appeared for hearing. Findings: 4. We find from the facts on record and Question raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he liability to pay tax on any goods or services or both; f. whether applicant is required to be registered; g whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term 7.1 We find that SSDCL is not the supplier of service to seek the Service code (Tariff)/ GST Rate/ nature of service supplied by NEC Technologies Pvt. Ltd. 8. We note that recipient of supply may seek Rulings in cases pertaining to admissibility of ITC of tax paid or deemed to have been paid (Section 97(2)(d)) or when the recipient is liable to pay tax under RCM. We find no such case before us to hold that SSDCL has locus sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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