Recipient of Supply cannot file Advance Ruling application under GST

In re Gujarat Rural Industries Marketing Corporation Ltd. (GST AAR Gujarat) We refer to Section 103(1) CGST Act, which stipulates that Advance Ruling shall be binding only on the applicant who had sought it and on the concerned officer/ jurisdictional officer in respect of the applicant. Section 95(a) CGST Act defines advance ruling as a decision provided in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. GRIMCO has not substantiated its locus standi to file said application as per section 95(a) CGST Act. We hold that GRIMCOâ€...