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TaxReply India Pvt Ltd

MUNICIPAL CORPORATION PRATAPGARH
(Authority for Advance Ruling, Rajasthan)

Hon'ble Judges:

J.P.MEENA
HEMANT JAIN
Pet. Counsel
Pradeep Patidar
Mukesh Mohil
Res. Counsel
Na

Petitioner / Applicant

MUNICIPAL CORPORATION PRATAPGARH

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Rajasthan

Date Mar 14, 2019
Order No.

RAJ/AAR/2018-19/37

Citation

2019(3) TAXREPLY 615

Original Order
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ORDER

Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by Municipal Corporation Pratapgarh, situated at Nagar Parishad office, Near Bus Stand, District-Pratapgarh, Rajasthan 312605, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(a),(e) and (g), given as under : a. classification of goods and/or services or both; e. determination of the liability to pay tax on any goods or services or both; 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. Further, the applicant being a registered person (GSTIN is 08AAALM189IKIDY, as per the declaration....

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