Service Recipient cannot obtain Advance Ruling unless paid GST under RCM

In re Telstra Telecommunication Pvt. Ltd. (GST AAR Maharastra) Applicant who is recipient of services cannot obtain GST advance ruling unless the recipient is paying the taxes under reverse charge mechanism on the transaction of receipt of supply. Before we decide the question raised in this application it is essential that it be first determined whether or not the activities undertaken by the applicant pertains to matters or questions specified in Section 97(2). Applicant has raised following question: 1. Applicant wishes to seek advance ruling in terms of Section 97(2)(e) of Central Goods an...