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Recipient of services/Goods or both cannot apply for advance ruling
Case Law Details
- Case Name
- In re Godavari Marathwada Irrigation Development Corporation (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Godavari Marathwada Irrigation Development Corporation (GST AAR Maharashtra)
Section 95 of the CGST Act, 2017 allows Advance Ruling authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject case. Rather, the applicant is a recipient of impugned services in the subject case. The impugned transactions are not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant and therefore, the ...
