AAR rejects advance ruling application as applicant was not a supplier

In re Auriga Research Private Limited (GST AAR Karnataka)

Section 95 (c) of the CGST Act 2017 defines ‘Applicant’ as any person registered or desirous of obtaining registration under the said Act.

It could be easily inferred from above that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken.

In the instant case, we observe that Auriga Research Private Limited, who have filed the application, is not a supplier. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA

Please become a Premium member. If you are already a Premium member, login here to access the full content.