GST: Supplier as recipient of inward supplies only eligible to seek advance ruling

In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu) The appellant has mainly harped on the wordings of Section 97(2)(d) of the GST Act, on the ground that since admissibility of ITC paid or deemed to have been paid can be sought as a question for obtaining advance ruling, in as much as that unless the appellant as a recipient of the service is permitted to know the taxability of its inward supply of service, the admissibility of ETC or otherwise will not be known to him. The provisions of  Section 103 categorically states that the ruling pronounced is binding only on the appellan...