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GREEN CLEANING SOLUTIONS
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

ANURAG MISHRA
SAURABH KANT SHUKLA
Pet. Counsel
Harshit Gupta
Res. Counsel
Preeti Manral

Petitioner / Applicant

GREEN CLEANING SOLUTIONS

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Aug 23, 2021
Order No.

03/2021-22

Citation

2021(8) TAXREPLY 5247

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ORDER

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (herein after referred to as CGST/SGST Act) and the rules made thereunder filed by M/s Green Cleaning Solutions, 187, Chakrata Road, Dehradun, Uttarakhand (hereinafter referred to as 'the applicant') is registered with the GSTN having Registration No. 05AAPFG8073Q1ZJ and seeking advance ruling on the following question:- 1) Whether the proposed service in the contract comes under the definition of Composite supply of Goods and Service” at SI. No. 3A of Chapter 99 as mentioned in notification number 12/2017 - Central Tax (rate) dated 28th June 2017 as amended by Notification No 2/2018 - Central Tax (rate) dated 25th January 2018. 2) Whether the proposed recipient of service i.e. Nagar Palika Parsihad, Muni ki Reti, Dhalwala falls under the definition of “local authority or a Governmental auth....

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