Recipient of services / Goods cannot seek Advance Ruling under GST

In re Divisional Forest Officer, Logging Division (GST AAR Andhra Pradesh)

An applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant.

In the present case the applicant is recipient of the services and not supplier of such services. Accordingly the application is not liable for admission and therefore rejected without going in to the merits of the case.

Read AAAR Order : AAAR rejects appeal for Procedural lapses in Appeal

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH

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