Applicant cannot seek advance ruling in relation to supply where he is recipient of services

In re Anmol Industries Limited (GST AAR West Bengal) Finally, we proceed to appreciate the issue of admissibility of this application with reference to section 103 of the GST Act and for that purpose, we like to reproduce sub­section (1) of section 103 of the GST Act which reads as follows: “Applicability of advance ruling.— (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in respect of any matter referred to in sub­section (2) of section 97 for advance ruling; (b) on the c...