Only supplier of Goods/services can file Application for Advance Ruling

By Editor Goods and Services Tax Judiciary June 12, 2023

Case Name: In re Uttar Pradesh Metro Rail Corporation Limited (GST AAR Uttar Pradesh)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Uttar Pradesh, Advance Rulings

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In re Uttar Pradesh Metro Rail Corporation Limited (GST AAR Uttar Pradesh) We find that Applicant M/S Uttar Pradesh Metro Rail Corporation Limited is receiver of the Goods/Services provided by the KESCO. In light of point (a) provided under Section 95 of CGST Act 2017, only supplier of the services can file Application for Advance Ruling. In this case the supplier of service is KESCO. Also in the similar matter M/s Purvanchal Vidyut Vitran Nigam Limited had applied for advance ruling as supplier of service and advance ruling authority has ruled on merit. Accordingly, we do not admit the appli...

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