Applicant seeking Advance ruling not maintainable if Applicant is not supplier

In re Board of Secondary Education Rajasthan (GST AAR Rajasthan)

As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant and “Authority” means the Authority for Advance Ruling, constituted under Section 96. Thus Section 95 allows this authority only to decide on matters or on questions in relation to

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