Recipient of services cannot apply for advance ruling under GST: AAAR Uttar Pradesh

In re Lucknow Producers Co-operative Milk Union Ltd (GST AAAR Uttar Pradesh) In this case appellant himself admitted that appellant is not covered under the reverse charge mechanism, but they are paying the entire tax to the service provider. In view of this, we find that, the appellant is a recipient of services in the subject case. The impugned  transactions are not in relation to the supply of goods or services or both  undertaken or proposed to be undertaken by the appellant and therefore, we are  of the view, that it is outside the purview of mandate given to Advance Ruling Authority/A...