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2018 (10) TMI 343 - AAR - GSTMaintainability of Advance ruling application - applicant id recipient of goods - Classification of goods - Sacks and bags of a kind used for the packing of goods of manmade textiles materials. Held that:- It is clear that applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of goods and not the supplier or manufacturer of said goods. Since the applicant has sought question which is directly related to supplier of goods, the above said ruling does not appears to be applicable in instant case. The ruling is not applicable as applicant is a recipient of goods and not the supplier or manufacturer of the said goods.
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