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2022 (5) TMI 961 - AAR - GSTMaintainability of Advance Ruling application - rate of GST on e-tender floated for purchasing of tailoring Kits consisting 1 set of Sewing Machine, 1 set of Over lock Machine and 1 PVC moulded Stool - ruling sought on behalf of supplier - seeking Ruling, as a supplier itself - HELD THAT:- Section 103(1) CGST Act stipulates that Advance Ruling shall be binding only on the applicant who had sought it and on the concerned officer/ jurisdictional officer in respect of the applicant. Section 95(a) CGST Act defines advance ruling as a decision provided in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant - GRIMCO has not substantiated its locus standi to file said application as per section 95(a) CGST Act. We hold that GRIMCO’s supplier is not bound by our Ruling as per section 103(1) CGST Act. The Application is hereby rejected as non-maintainable under Section 95(a) CGST Act.
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