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2018 (12) TMI 1733 - AAR - GSTScope of Advance Ruling application - section 97 of CGST Act - levy of GST - rate of GST - Extraction of timber / bamboo from Natural Forest - Transportation of Timber / bamboo from Natural Forest to the Government depots - Maintenance of Government depots like classification / grading of timber & bamboo and wages to mastris for supervision - HELD THAT:- An applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant - Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant. In the present case the applicant is recipient of the services and not supplier of such services - the application is not liable for admission and therefore rejected without going in to the merits of the case.
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