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GOOD HANDS FACILITY MANAGEMENT SERVICES
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

R. GOPALSAMY
N. USHA
Pet. Counsel
---
Res. Counsel
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Petitioner / Applicant

GOOD HANDS FACILITY MANAGEMENT SERVICES

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Dec 7, 2022
Order No.

TN/39/AAR/2022

Citation

2022(12) TAXREPLY 7530

Original Order
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ORDER

1. Any appeal against this Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Central Goods and Service Tax Act / Tamil Nadu Goods and Service Tax Act 2017 (“the Act” in short) within 30 days from the date on which the ruling sought to be appealed against is communicated. 2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority ....

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