Person not making or proposing to make any supplies of goods or services cannot apply for Advance Ruling

In re Poli Vasudeva Reddy (GST AAR Telangana)

Section 95(c) defines applicant as any person registered or desirous of obtaining registration under this Act. And Section 95(a) enumerates that a Advance Ruling needs decision for providing in relation to supply of goods or services undertaken or proposed to be undertaken by the applicant. In the present case, the person applying for Advance Ruling does not qualify under Section 95(c) to be an applicant and also he is not making or proposing to make any supplies of goods or services. In view of these facts, an Advance Ruling cannot be given by this authority. Hence the application is rejected.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA

1. M/s. Poli Vasudeva Reddy, H. No. 8-3-682/1-B, Vishal Towers, Navodaya Colony, Yellaredddyguda, Hyderabad – 500 073 (Un Registered Tax Payer) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST

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