GST Advance Ruling Application Rejected: Applicant Not a Supplier

In re R Nilakantan Iyer (GST AAR Karnataka) In a recent decision, the Authority for Advance Ruling (AAR) in Karnataka rejected an application filed by an individual seeking clarity on the Goods and Services Tax (GST) implications of works contract services received during the purchase of a flat. The applicant, Sri R Nilakantan Iyer of Bengaluru, who is not a registered person under the GST Act, had approached the Authority to determine the value on which tax is payable and the applicable GST rate on the works contract services provided by M/s Shriprop Projects Limited, a company involved in th...