Recipient of services cannot file Application for GST Advance Ruling

In re Naga Limited (GST AAR Tamil Nadu)

Section 95 (a) of CGST and TNGST Act defines ‘advance ruling’ as,-

(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;;

From the above, it is evident that an applicant can seek an Advance Ruling in relation to supply of goods or se

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