There is no restriction that application for advance ruling can be made only by supplier: Rajasthan HC

Power Grid Corporation of India Ltd Vs State of Rajasthan (Rajasthan High Court) Rajasthan High Court held that there is no restriction that application for advance ruling can be made only by the supplier. Even registered person liable to pay tax on reverse charge can file an application for advance ruling. Facts- The petitioner is registered under the Goods and Services Tax Act, 2017 and is engaged in transmission of electricity. During the course of business, petitioner engages contractors. In course of execution of contract supply of material ex-work is made. The contractor transports goods...