Advance ruling under GST cannot be given on liability of third party

In re Murthy Mohan Rao (GST AAR Telangana) Applicant is desirous of ascertaining the liability of the builder promoter regarding the consideration paid by him by way of handing over land owner portion of the built up area. They are also desirous of ascertaining the time of such supply. AAR held that applicant is seeking an advance ruling on the liability of the third party, i.e., the developer who is not represented before this authority. A ruling cannot be given on the back of an effected party to determine his liability to pay tax. Hence the application is rejected. FULL TEXT OF THE ORDER OF...