This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Recipient of services / Goods cannot seek Advance Ruling under GST
Case Law Details
- Case Name
- In re Divisional Forest Officer, Logging Division (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Divisional Forest Officer, Logging Division (GST AAR Andhra Pradesh)
An applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant.
In the present case the applicant is recipient of the services and not supplier of such services. Accordingly the application is not liable for admission and therefore rejected withou...
