CREDAI cannot seek advance ruling under GST on behalf of its Members

In re Confederation of Real Estate Developers’ Association of India (CREDAI) (GST AAR Kerala) In the instant case the questions raised by CREDAI (applicant) pertains to the GST liability of the activity undertaken by the developers; who are the members of the applicant; i.e., the applicability of GST on the supplies made by third persons and not in respect of any supply undertaken or proposed to be undertaken by the applicant. 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 prov...