Recipient of service cannot apply for Advance Ruling

In re Dr. Dathu Rao Memorial Charitable Trust (GST AAR Tamilnadu) An applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant is the proposed recipient of the proposed works contract and accordingly, does not fall within the definition of advance ruling. Hence, the Application is not liable for admission and therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction. FULL TEXT OF ORDER OF ADVANCE RULING AUTHORITY TAMILNAD...