Advance ruling cannot be obtained on applicability of provisions of Section 51 to a third person

In re Jimmy Antony, M/s. Jimraj Industries (GST AAR Kerala) In the instant case the first and the fifth question raised by the applicant pertains to the applicability of the provisions of Section 51 of the CGST Act to a third person namely; Kerala Agro Machinery Corporation Ltd. As discussed above, the provisions of the CGST Act governing advance ruling does not provide for an applicant to seek a ruling regarding the applicability of the provisions of the Act or the notification issued there under to a third person other than the applicant. On a plain reading of the provisions of Section 51 of...