Interpretation of law with respect to doctrine of mutuality is not mandated to Advance Ruling Authority

In re United Planters Association of Southern India (GST AAR Tamil Nadu)

1. Whether the applicant is eligible to avail the benefit of Notification No. 14/2018 – Central Tax dated 26.07.2018  as the non-profit association registered under any law engaged for the welfare of farmers vide serial No.77A, Heading 9995?

The applicant is eligible to claim exemption vide serial number 77A of Notification No. 12/2017 Central Tax (Rate) as amended by Notification No. 14/2018 – Central Tax dated 26.07.2018  in respect of subscription received from natural persons who are farmers simpliciter and the annual aggregate subscription amount for all membership, under various nomenclature, up to Rs. 1000/-, as discussed in para 8.4.2 supra.

2. Whether the doctrine of mutuality as laid down by the Supreme Court in various cases is applicable in our case?

Interpretation of law is not mandated to Advance Ruling Authority under Section 97(2).

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