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.

However, since provisions of Sec 95 (a) are very clear and unambiguous that only a supplier can file an application for advance ruling, the contentions of the applicant are not accepted. The said provisions were discussed with the applicant’s authorized representative during the course of the final hearing and he agreed that the questions are not maintainable and not capable of being covered under Scope of section 95(a) of GST Act.

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