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CALL ME SERVICES
(Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

SONAL K. MISHRA
ABHINAV AGRAWAL
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

CALL ME SERVICES

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chhatisgarh

Date Dec 9, 2022
Order No.

STC/ AAR/09/2022

Citation

2022(12) TAXREPLY 7044

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ORDER

PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein-after referred to as CGGST Act, 2017)] M/s Call Me Services, C-101/5, First floor, Tagore Nagar, Raipur-492001, Chhattisgarh(here in after referred to as the applicant) holding GSTIN-22ADEPB9688C1ZQ, has furnished and application dated 3.9.2022 in form ARA-01 under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding GST exemption on the services provided in relation to maintenance of various colonies developed by CGHB and not handed over to the local authority by CGHB under SI. No. 3 of the Exemption Notification GST Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 as amended from time to time hereafter the applicant under their e-mail dated 20.9.2022 furnished the details of challans evidencing payment o; fees stipulated for obtaining an advance ruling under sub-section (1) of section 97 of CGST Act, 2017 read with Rule 104 of Central....

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