Recipient of supply in question cannot seek GST advance ruling

In re Erode Infrastructures Private Limited (GST AAR Tamilnadu)

As per Section 95(a) by definition ‘advance ruling’ has specified that the applicant can only be seek a ruling about the supplies undertaken or proposed to be undertaken by the applicant i.e. the applicant is the supplier in the supply in question. Accordingly, all the question the applicant can ask as specified in Section 97 pertain only to him. Specifically, Section 97(2) (d) pertains to the admissibility of Input Tax Credit of tax paid of deemed to have been paid by the appli

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