Only a supplier can file an application for advance ruling: AAR Maharashtra

In re Romell Real Estate Private Limited (GST AAR Maharashtra)

The applicant mainly emphasized the following two issues, viz.

(1) The word ‘in relation to the supply of goods or services or both’ in Section 95(a) of CGST Act, 2017, can be interpreted to include supply of both inward supply and outward supply.

(2) The inward supply or outward supply are specifically defined in the Act which are two parts of the supply.

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