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2021 (7) TMI 547 - AAR - GSTScope of Advance Ruling application - Liability of GST - supplies undertaken by M/s. Mysore Stoneware Pipes and potteries Private Limited and not with respect to the supplies undertaken by the applicant - service under Clause 5(b) of Schedule (II) of CGST Act 2017, Schedule (III) of CGST Act 2017 - HELD THAT:- It could be easily inferred from Section 95(a) of the CGST Act, 2017 that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, the applicant has sought advance ruling in respect of the supplies undertaken by M/s. Mysore Stoneware Pipes and potteries Private Limited and not with respect to the supplies undertaken by the applicant. Thus the application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act, 2017. The application is hereby rejected as “inadmissible”, in terms of Section 98(2) of the CGST Act, 2017.
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